【作者】 孙静；

【导师】 李越冬；

【作者基本信息】 西南财经大学 ， 审计硕士（专业学位）， 2021， 硕士

【摘要】 会计师事务所压低审计收费参与市场竞争往往会导致整个市场不正当竞争风气的蔓延,影响财务报表使用者对审计报告利用的效率和效果。因此,本文的研究主要问题是分析会计师事务所是否存在审计低价竞争的现象,并剖析事务所审计低价参与市场竞争的后果和原因,引导会计师事务所针对其提供的服务收取合理的审计费用,营造风清气正的市场竞争氛围,促进会计师事务所之间的健康和良性发展和竞争。本文主要通过查阅和梳理审计收费的影响因素和审计收费与审计质量等相关文献,系统整理和总结各方学者对会计师事务所审计低价参与竞争的研究理论和成果。紧接着采用案例分析法,从瑞华事务所审计华泽钴镍公司审计失败的案例出发,探究该事务所的审计收费情况以及对华泽钴镍审计是否存在低价收费的现象,主要通过横向比较和纵向比较的方法,从而分析瑞华事务所审计低价收费的原因和后果,反应出会计师事务所在市场上收取较低的审计费用产生的影响。在审计市场的竞争中,市场参与的主体通常采用价格竞争的方式获取竞争优势,但是也有一些事务所为了提高本身的竞争力,采取一些不合理甚至违规的方式方法参与市场,这既不利于注册会计师的健康发展,也会危害社会公众的利益,甚至会影响审计行业的长期发展。所以本文对会计师事务所制定合理的定价标准,以合理的审计价格参与良性的市场竞争来说具有一定的现实和指导意义。本文证实了外部监管机构和社会公众对会计师事务所低价参与市场的忧虑,充实了我国有关会计师事务所低价不正当竞争,审计低价收费影响审计质量和效率的相关研究,并为之后更好地针对审计收费确立监管目标和标准以及促进注册会计师健康良性参与市场竞争提供一些参考。更多还原

【Abstract】 The practice of price control of audit fees between accountancy firms can lead to the vicious competition in the business which furthur impacts the use efficiency of audit reports.Thus,this paper mainly focuses on how to find out the destructive competition of audit fees between different firms and its cause and effect.Then,this paper aims to urge the firms to charge fees accordingly and to eliminate vicious competition,creating a positive business environment and encouraging the healthy and virtuous development of accountancy firms.This paper is mainly a combination of case study and literature analysis.Firstly,through referring to related theses and papers,this paper sorts out the influential factors of audit fees and the relativity between audit fees and audit quality,systematically summarizing different theories and researches by various scholars on this subject.Then followed by the case analysis of the audit failure of Ruihua Accountancy Firm on Huaze Cobalt and Nickle Company,this paper probes into the firm’s charging standards whether there is low charge,and through the horizontal and vertical comparison method,analyzes the cause and effect of the low charging of Ruihua firm to reveal the impact of low charging on the market.It is reasonable for market entities to acquire benefits through price competition.But there are also some firms,in order to improve the competitiveness of itself,take some unreasonable or even illegal ways to participate in the market.This is not only obstructive to the healthy development of the certified public accountants,but also will harm public interests,and even affect the long-term development of the audit industry.Therefore,this paper has certain practical and guiding significance for accounting firms to establish reasonable pricing standards and participate in benign market competition with reasonable audit prices.In this paper,the research on Hua Ze Cobalt and Nickel case verifies the concerns of supervising agencies and the public about the low charging of accounting firms to participate in market.It enriches relevant researches on vicious competition caused by low charging and its impact on audit quality and efficiency,and offers suggestions to establish supervision and to promote certified public accountants to participate in market competit ion in a healthy and benign way.更多还原