论审计商品及其定价

Audit Commodity and Price Determination

中文关键词:  审计市场  注册会计师  审计商品  价格  供需关系

英文关键词:audit market  Certified Public Accountant  audit commodity  price  supply-demand relationship

中文摘要:

      审计活动尤其是以注册会计师审计为主体的审计活动其实是一种市场行为,这一市场就是审计市场。在审计市场中,审计结果构成审计商品,这一商品既具其他商品的部分特征,也有其他商品所没有的特性。审计商品的供给方是审计主体(主要是会计师事务所),需求方包括政府部门、企业所有者、企业管理当局等,供需双方存在着特定的供需矛盾或关系,这种矛盾或关系制约着审计市场的动态平衡,同时也通过特有模式决定了审计商品的价格。

英文摘要:

      Audit activity, especially for the one with the Certified Public Accountant as the main part of audit, is one kind of market behaviors, and this market is the audit market. The audit result constitutes the audit commodity in the audit market and this commodity not only shares some characteristics identical with other commodities but also has its own unique characteristics that others don't possess. The supply side of the audit commodity is the audit main part (principally the accounting firms) and the demand side includes the government departments, the enterprise owners, the enterprise administrative authorities and so on. There is a specific contradiction or relationship between the both sides of supply and demand, which restricts the dynamic equilibrium of the audit market. Meanwhile, it also decides the price of audit commodity through a particular pattern. After analyzing the audit commodity and its characteristics, this paper investigates the supply-demand relationship of audit commodity and then focuses on its pricing mode.