風(feng)險導(dao)向型審計最優定(ding)價機制研究
  
DOI︰
中文關(guan)鍵詞(ci):  審計定(ding)價;風(feng)險導(dao)向型審計;優化機制;審計保(bao)險
英文關(guan)鍵詞(ci):audit pricing; risk-oriented audit; optimal mechanism; audit insurance.
基金項目:
作者單(dan)位
吳謹譽 阮立東(dong) 安(an)徽大(da)學國際商學院 
摘要點(dian)擊次(ci)數: 462
全文下載次(ci)數: 508
中文摘要:
      承擔(dan)重大(da)錯(cuo)報(bao)風(feng)險損失索償(chang)責任的(de)審計機構(gou)具有保(bao)險機構(gou)gou)de)性質。傳(chuan)統che)縵盞dao)向型審計定(ding)價模型只按(an)純(chun)保(bao)費(fei)標準收取錯(cuo)報(bao)風(feng)險補(bu)償(chang)費(fei)用,顯然低(di)估(gu)了審計定(ding)價標準,因而(er)會損害審計機構(gou)gou)de)正常(chang)報(bao)酬(chou)。審計機構(gou)應該(gai)在純(chun)保(bao)費(fei)基礎(chu)上額(e)外收取不(bu)小于購(gou)買保(bao)險附(fu)加保(bao)費(fei)的(de)風(feng)險補(bu)償(chang)費(fei)用,而(er)消費(fei)者也can)χ?fu)duan)嚶Φde)附(fu)加費(fei)用。審計機構(gou)通常(chang)具有隨資產增加而(er)遞(di)減的(de)投dong)bao)意願fu) 蚨er)在資產規(gui)模小且風(feng)險資產比(bi)例高(gao)時bao) 敢(gan)庵?fu)dui)歡ding)比(bi)例索償(chang)風(feng)險補(bu)償(chang)費(fei)購(gou)買保(bao)險,向保(bao)險機構(gou)適度(du)轉嫁索償(chang)風(feng)險。由于對(dui)上市公(gong)司等(deng)公(gong)開融資機構(gou)提供(gong)的(de)審計鑒證服(fu)務具有準公(gong)共產品fei)糶裕 蚨er)有必要對(dui)此(ci)類審計服(fu)務采(cai)取強制性投dong)bao)措(cuo)施。
英文摘要:
      The audit office which bears the liability for the risk loss of major misstatement in audit assurance service has the attribute of insurance institute. The traditional risk-oriented audit pricing model only demands the risk compensation according to pure premium standard, which underestimates audit standards obviously. and maybe impair the normal remuneration of audit office. Audit office should charge extra risk compensation fee not less than the additional premium on the basis of the pure premium. and the purchasers are also should to pay the additional fees. Audit office usually has a decreasing willingness to insure with assets increasing, and willing to pay a certain percentage of risk compensation as premium to moderately transfer of claims risk to insurance institutes when asset size is small and risky assets are high. As the audit assurance service for public financing institutions such as listed companies has Quasi public property, it is necessary to take compulsory insurance measures for such audit services.
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