Under the risk based auditing , the effect of auditor industry expertise and brand name on audit fee.
碩士 === 國立中興大學 === 會計學研究所 === 101 === This research aims to examine that under the risk based auditing , the effect of auditor industry expertise and brand name on audit fee. Under the risk based auditing, the public accounting firm will charge partial audit fee by examine the risk which the enterpr...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/00470691205491828920 |
| Summary: | 碩士 === 國立中興大學 === 會計學研究所 === 101 === This research aims to examine that under the risk based auditing , the effect of auditor industry expertise and brand name on audit fee.
Under the risk based auditing, the public accounting firm will charge partial audit fee by examine the risk which the enterprise face with. The remaining audit fee is depending on the whether the accounting firm have industry expert identity and brand name effect. However we only use debt ratio or other single ratio to measure the enterprise risk instead of the overall risk. In view of this , this research use ERM replace debt ratio to measure overall risk.
The empirical result is consistent with the notion that audit firm with industry expert identity and brand name effect can charge more audit fee than nonspecialist audit firm.
|
|---|