| Risk oriented audit mode pays attention to the audit process of the audited units ofrisk identification, assessment and response, at a reasonable distribution of audit resources.After assessment, for the high risk audit content distribution more audit resources,implementing additional audit procedures, while firms to compensate for the potential risksbrought about the loss, audit fee will improve. Financial risk is the main risk of anyenterprise, not only affect the operation management, sustainable development, but alsoaffect the audit pricing. Through the study of the real estate industry of listing Corporationfinancial risk on audit charge effect, to understand the relationship between the two, whileunderstanding the risk-oriented audit, audit pricing model for charging status.The train of thought of this article: firstly, to the real estate industry listingCorporation financial risk and audit fees was analyzed; secondly, using the coefficient lawof efficiency evaluation of listing Corporation financial risk; thirdly, respectively withcomprehensive financial risk coefficient and financial index as independent variables toestablish regression model and regression analysis; The fourth, for problems found policysuggestion.This paper draws the following conclusions:(1) real estate listing Corporationfinancial risk and audit fees are related, description of risk oriented audit model on auditfee to produce certain effect;(2) real estate listing Corporation ’s profitability, long-termdebt paying ability and operation ability and audit fees exhibits a negative correlation, andthe ability to develop and audit fees are not related, cash flow capacity and audit fees didnot show a significant correlation between the;(3) the audited unit scale and the firm sizeand audit fees are related. Through the study of the real estate listing Corporation financialrisk on audit charge effect, can deepen to the audit fee pricing model for understanding,enrich the theory of audit fees. |
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