摘要:审计行业与普通的服务业不同，它不能通过价格竞争来实现社会福利的最大化，是一种高风险、高收益的中介服务。近几年来，由于国内外的财务造假事件频繁发生，社会各方对于审计报告的质量都开始产生关注和质疑，而在审计质量的影响因素中，问题就慢慢地显现出来了，比如在审计结束的时候接触到的收费问题。由于审计的收费问题对注册会计师在进行审计时对待工作的态度和完成工作的质量有一定影响，所以，如何完善审计收费的制度渐渐引起了人们的关注。
本文的开头先是阐述了关于审计费用这一主题的背景情况，归纳总结了有关审计收费的相关理论，然后将规范分析与实证检验相结合，描述了我国审计市场的现状，并以张家港扬子江会计师事务所为例，提出了该所在审计收费上存在的问题，结合存在的不足提出了一些对策及建议。本文认为审计收费在审计过程中扮演着十分重要的角色，对审计质量及独立性有着重要的影响，要想提高我国注会行业的审计质量，需要对审计收费进行进一步研究并采取一系列的规范措施。
关键词: 注册会计师行业；审计收费；对策
Abstract:Audit service is a kind of special intermediary service, which shows high risk but high profit. However, its peculiarity decides it can’t achieve the maximum social welfare by price competition as other service industry. Recently, the quality of audit reports have been suspected and concerned by public, which were induced from the continuous scandal about the financial cheat. However, the audit fee have been proposed day by day among lots of factors that can affect the quality of audit. The audit fee has impact on the independence of auditors and the quality of the audit directly. Therefore audit fee is a very important topic in the audit research.
This paper analyzed the background of the audit fee, brought the theory foundation and described the present situation of the audit market .Then, we according to the ZHANGJIAGANG YANGZIJIANG CERTIFIED PUBLIC ACCOUNTANTS as an example, to discuss a series of problems about audit fee. And combined with the shortcomings put forward some countermeasures and suggestions.This paper argues that audit fees in the audit process plays an important role in the quality and independence of the audit , in order to improve our quality of auditing ,we need to conduct further studies on audit fees and take a series of standardized measures.
Keywords Audit market Audit fee Advice
