“低价进入式审计定价”及其对审计独立性的影响

“低价进入式审计定价”是会计师事务所为招揽审计业务,将初期审计收费定价在审计成本之下,期望通过较长期的审计约定来弥补这一损失的行为过程与结果,其形成有初次审计的启动成本和后期审计费用提高时委托人更换审计人员的交易成本差异影响的原因,也有市场经济条件下信息不对称和不正当竞争的影响因素。这种现象损害了审计的客观独立性,是一种不正当竞争行为,财政部门与注册会计师协会应采取相应措施予以抑制。

The Phenomenon of "Low-price Entering Pattern Audit Pricing" and its Impact on Auditing Independence

“Low-price entering pattern audit pricing” is a result of behavior process during which the accounting firms price the initial audit below the auditing cost and expect to cover the loss later through longer audit contracts in order to obtain audit transactions. The phenomenon is not only attributed to the difference between the start-up cost of initial audit and the transaction cost incurred when clients change auditors if subsequent auditing expense increases, but also influenced by information asymmetry under market economy and unjust competition. Such phenomenon impairs the auditing objectivity and independence, and it is a behavior of unjust competition, so financial departments and the institutes of certified public accountants should take the measures to constrain the phenomenon.