中文摘要：

本文以沪深两市2005～2006年1332家上市公司为对象,研究审计事务所的行业专长对审计收费的影响。研究发现,总体来看,审计事务所的专业化水平对审计收费有显著的正面影响,专业化水平愈高,审计收费愈多;但从发展阶段来看,在高度专业化以前,专业化程度愈高,事务所的审计溢价收入愈多;而在专业化达到较高程度后,溢价收入消失。研究还发现,我国上市公司的资产规模、子公司数量、分部报告数量、近三年是否亏损以及审计意见等因素均对审计收费有显著影响,而企业的净利润额、应收账款额和年末存货额的影响不明显。希望该研究发现,能为审计事务所制定专业化发展战略提供一定的理论支持。

英文摘要：

This paper is written to research the impact of auditors＇ industry specialization on audit fees, the samples are collected from 1322 listed companies both on Shanghai and Shenzhen stock markets in 2005 and 2006. We find that, on the whole, auditor＇s industry specialization and audit fees have significant positive relation, the higher of auditor＇s industry specialization the more of audit fees. However, in the view of specialization development stage, before the auditors come to a extreme-high lever, they can get more revenue if they enhance their industry specialization ; when they reach to the extreme-high point, the specialist premium will disappear. We also find the size of assets, number of subsidiary companies and segment reports, whether have negative profit in recent three years as well as the kind of auditing opinion have significant influence on audit pricing; while the net profit, accounts receivable and storages have no significant relation with audit pricing. We hope these findings can supply some academic support for audit firms to establish professional development strategy.