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本文以2007——2009年我国沪深A股上市公司为研究对象,采用多元线性回归方法,建立了上市公司审计定价影响因素的回归模型,对影响我国上市公司审计定价的相关因素进行了实证分析。结果表明:审计定价与资产总额、纳入合并报表子公司个数、应收账款与存货占资产总额比重和审计师“声誉”存在显著正相关关系,与速动比率和实际控制人性质存在显著负相关关系,与第一大股东持股比例存在U型关系,与资产负债率和独立董事在董事会所占比重不存在相关关系。
This paper takes Shanghai and Shenzhen A-share listed companies from 2007 to 2009 as the research object, and adopts the multiple linear regression method to establish a regression model of the influencing factors of the listed companies’ audit pricing. Empirical analysis is made on the relevant factors that affect the audit pricing of the listed companies in our country. . The results show that there is a significant positive correlation between audit pricing and total assets, the number of subsidiaries included in the consolidated statements, the proportion of accounts receivable and inventories to the total assets and the auditor “reputation ”, and the quick ratio and actual controller nature There is a significant negative correlation between the proportion of shares held by the largest shareholder U-type relationship, and the ratio of assets and liabilities and the proportion of independent directors in the board of directors does not exist correlation.