JIU JIANG UNIVERSITY

毕 业 论 文

题 目 浅谈审计低价策略 英文题目 Discuss the audit low

price strategy

院 系 会计学院 专 业 会计学 姓 名 张小凡 班级学号 A041113 指导教师 李树根

二零零八年六月

摘 要

近年来，随着社会主义市场经济的发展完善，会计师事务所的数量增长较快，尤其以中小型会计师事务所居多。注册会计师在经济生活中发挥着越来越重要的作用。注册会计师行业也越来越受到社会各界的关注。审计收费作为委托人与注册会计师之间重要的经济纽带，随着它对独立性影响探讨的不断深化，其研究也由边缘转为中心。审计收费对我国注册会计师行业的生存和发展至关重要。

由此，如何采取正确的审计收费策略，制定合理的审计收费标准，建立审计制度，提高其合理性、科学性，从而有利于保证审计服务的质量，规范审计服务市场。然而过低的审计收费却让人对审计质量产生质疑，从而主观上否定了审计收费的低价策略。本文从市场营销和审计市场的角度出发，详细阐述了审计定价的含义、目标，审计定价的方法、技术，审计定价的策略；分析了审计低定价策略，并提出有关合理性的建议。

本文最大的亮点就是创新的把审计低价策略用审计市场和市场营销的双重标准进行了检测，得到的结论是：适度的审计低价定价策略是合理、可行的。

关键词：注册会计师；会计师事务所；审计定价；市场营销 ；定价方法

Abstract

In recent years, with the development of the socialist market economy improved, the number of accounting firms rapid growth, particularly tosmall and medium-sized accounting firm majority. Certified Public Accountant in economic life is playing an increasingly important role. CPA is also receiving increasing attention from all sectors of society and questioned. Audit fees as a certified public accountant between clients and important economic links, along with its impact on the independence of the constant deepening of its research center to the edge. Audit fees on China's CPA industry's survival and development.

Therefore, how to adopt the correct strategy for the audit fees to develop reasonable audit fees, the establishment of audit system and improve their rational and scientific, which is conducive to guarantee the quality of audit services, audit services market norms.

From marketing and auditing market point of view, elaborated on the meaning of the audit pricing objectives audit pricing methods, technology, audit pricing strategy, analysis of the audit low pricing strategy is reasonable, and make reasonable proposals.

Key words: Registered Accountants；Accounting Firm ；Pricing Audit；Marketing Pricing；Pricing Method