文档介绍：山西财经大学
硕士学位论文
审计收费对审计独立性的影响及对策
姓名:王可玲
申请学位级别:硕士
专业:会计学
指导教师:张一贞
2009-03-20
摘要
独立性是审计的灵魂和本质特征,是注册会计师出具客观、公正审计意见
的根本保证,是注册会计师这一行业赖以生存和发展的基础,同时也是社会公
众对注册会计师的一致要求。影响审计独立性的因素很多,包括业内竞争、事
务所规模、法律制度和审计收费等,而审计收费是影响独立性的一个重要因素。
因为会计师事务所也是自负盈亏的经济组织,审计收费是其主要的经济来源,
是事务所生存和发展的基础和动力。审计费用的金额大小、支付时间,费用的
结构以及费用的主体都不同程度的影响注册会计师及事务所的独立性。本文在
对独立性、审计收费等概念做出界定的情况下,在理论分析的基础上结合案例
分析审计收费的组成要素及相关因素对审计独立性的影响,在总结国内外最新
研究结果的基础上,提出提高审计独立性的对策和建议。

【关键词】审计收费审计独立性对策
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Abstract
Independency is the soul and essential characteristic of audit. It is the fundamental guarantee
for registered accountants to give objective and impartial audit reports and is also the basis for
registered accountants to live and develop as well as the unanimous expectation of the public. There
are many factors impacting the audit independency, including industry-petition,
accounting firm scale, legal system and audit charge etc, among which audit charge is the most
important one. The reason is that accounting firms are also anizations which are
responsible for their own losses and profits and they rely on the audit charges to survive and
develop. The amount, scheduled time, structure and object of audit charge can all impact the
independency of registered accountants and accounting firms at different levels. This paper firstly
states the definitions of independency and audit charge etc., and then analyzes the factors
constituting the audit charge and their impacts on the audit independency, both from theoretical
aspect and with case analysis. Strategies and suggestions are offered to improve the audit
independency based on summarizing the latest developments at home and abroad.
【Key words】Audit fees Audit Independence Measures

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山西财经大学
学位论文原创性声明

本人郑重声明:所呈交的学位论文,是本人在导师的指导下,独立进行研究工作所取得
的成果。除文中已经注明引用的内容外,本论文不包含任何其他个人或集体已经发表或撰写
过的作品成果。对本文的研究所做出重要贡献的个人和集体,均已在文中以明确方式标明。
本人完全意识到本申明的法律结果由本人承担。

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