审计风险转移功能与保险性质审计收费——审计保险假说的进一步检验被引量：14

Auditing risk-Transfer Function and Auditing Insurance Fees:Further Test of Auditing Insurance Hypothesis

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摘要根据审计保险假说,审计具有鉴证功能和风险转移功能,既拥有信息价值又具有保险价值。为了进一步检验审计保险假说,以2008到2011年沪、深上市公司为样本,首先将审计费用分为信息性质费用与保险性质费用;然后考察市净率、审计意见类型、事务所规模等与保险性质费用的相关关系。研究发现:投资者投资的价值越高,支付的保险性质费用越多;同等投资价值下,投资者为风险转移功能最强的标准无保留审计意见支付更多的保险性质费用;大事务所收取的保险性质费用更多;优质客户支付的保险性质费用更少。 The Auditing Insurance Hypothesis maintains that auditing has the function of assurance and risk-transfer, and has the value of information and insurance. Through specific events happened or samples＇ specialty, the Auditing Insurance Hypothesis has been empirically tested, but it has not tested in usual annual data or normal sample. By using a sample of listed companies in Shanghai and Shenzhen Stock Exchange from 2008 to 2011, and by dividing the audit fees into insurance fees and information, we investigate the relationship of market-to-book ratio, auditor＇s opinion, audit finn＇s size and insurance fees in order to further test the Auditing Insurance Hypothesis. We found that the higher the investment value, the more auditing insurance fees has to be paid; For the same investment value, investor pay more auditing insurance fees for the unmodified audit opinion that has the highest risk-trans- fer function and companies pay more auditing insurance fees to bigger audit finns and audit finns give discount to high quality cus- tomers. Thus, the Auditing Insurance Hypothesis has been tested in usual annual data or normal sample.

作者倪慧萍时现

机构地区南京审计学院国际审计学院南京大学管理学院南京审计学院江苏省公共工程审计重点实验室

出处《审计与经济研究》 CSSCI 北大核心 2014年第2期30-37,共8页 Journal of Audit & Economics

基金江苏高校哲学社会科学重点研究基地重大项目江苏高校优势学科建设及工程资助项目江苏省普通高校研究生科研创新计划(CX07B-247r)

关键词审计保险假说风险转移功能保险价值保险性质收费鉴证功能审计费用 the Auditing Insurance Hypothesis risk-transfer function insurance value auditing insurance fees verificationfunction audit fees

分类号 F239.43 [经济管理—会计学]

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