鑒於2001年12月24日中國大陸證券監督管理委員會頒布了《公開發行證券的公司信息披露規範問答第6號-支付會計師事務所報酬及其披露》,首次明確要求上市公司在年度報告中將支付給會計師事務所的報酬作為重要事項加以揭露,並於2001年度財務報告首次適用。本文以2001年至2004年中國大陸深圳交易所上市公司年報所揭露的公開審計公費相關資料為研究對象,共計收集1474個有效樣本,深入探討審計公費的影響因素,期能為中國大陸在會計師事務所脫鈎改制後的審計市場建立一個審計公費定價模型,捕捉上市公司審計公費之定價。本文實證結果發現總資產、子公司家數、總負債占總資產的比例、前一年度審計意見、虧損、四大會計師事務所及服務年限為影響審計公費的重要因素。並進一步分析發現具品牌聲譽的四大會計師事務所審計公費溢價較非四大會計師事務所高達21%及首次審計合約折價約7%。
”The No.6 Uniform Q&A of Information Disclosure For Public Release Companies-Payments For Accounting Firms And Their Disclosure”, which was promulgated on Dec 24th 2001 by the Chinese Securities Supervisory Commission, starts to clearly require public release listed companies to regard payments for accounting firms as essential items and to disclose these items in their annual financial statements. This paper examines the annual reports of listed companies in Shenzhen Stock Exchange from 2001 to 2004, and examines the determinants of audit fee. The major determinants of audit fees of all sample companies are:total assets, number of subsidiaries, the ratio of total liability to total assets, prior year audit opinion, losses of companies, Big-Four firms and tenure. Further, Fee premium charged by the Big Four is more than that by non-Big-Four by 21%. Initial engagement discounts is 7%.