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人们对审计收费认识上的偏差,注册会计师独立性缺失、审计价格难以反映审计市场的供求状况,审计主体无法自主定价,审计价格普遍偏低,价格机制对审计市场供求的调节作用无法发挥,这些问题严重影响审计市场的建立与健全和注册会计师行业的发展。本文认为,必须要改进现行审计收费制度,明确树立审计服务的盈利性观念,按照市场规律而非行政手段规范审计价格,确定审计价格时要遵循市场化原则。
People’s understanding of the audit fee bias, the lack of independence of CPA, the audit price is difficult to reflect the audit market supply and demand situation, the audit body can not be independent pricing, the audit price is generally low, the price mechanism on the audit market supply and demand regulation can not play these The problem has seriously affected the establishment and improvement of the audit market and the development of CPA industry. This paper argues that we must improve the current audit fee system, clearly establish the concept of profitability of audit services, regulate the audit price according to market rules rather than administrative means, and follow the principle of marketization when determining the audit price.