Empirical Research On The Influence Of Social Responsibility On Audit Fees And Audit Opinions Of State Owned Enterprises

"8.12" Tianjin port explosion accident shocked the world,of heavy casualties,economic losses will cover state-owned enterprises to fulfill social responsibility issues pushed to the top.Under the pressure of public opinion,in the face of public interest group questioned,from all walks of life that state-owned enterprises of social responsibility "ignore" acts,imbalance of audit supervision system is "incidental" disaster of the fuse.SOEs duration upsurge,under the new system of state-owned enterprises diversified social responsibility behavior,the CPA state audit supervision acts inquiry is indeed the trend of the times.The relations between "quality level" of the article in the Shanghai Stock Exchange 2010-2014 balance panel data are supplemented by empirical verification,integration of social performance system in the reform of state owned enterprises,new audit of social responsibility in the regulation of the level of two perspective depth analysis and explore the social responsibility and the state-owned enterprise audit fees and audit conclusion.This article introduced the system analysis method,analogy method as a research tool,construction analysis of "structure refinement social performance,social responsibility of state-owned enterprises audit rules-Audit behavior.This paper contains five chapters.Chapter an overview of the topic background and significance,to clarify the research and analysis methods,highlighting innovation;second chapter integrate refinement research literature,multidimensional analogy induction acts of social responsibility and its impact on audit pricing mechanism,forensic conclusions type issues;third chapter based on the state-owned enterprises social performance evaluation mechanism,refined sort of state-owned enterprises audit of social responsibility to a new level of regulations,assumed derivation issues;fourth chapter packet structure variable model,supplemented by descriptive statistics,correlation analysis and regression analysis of empirical verification;final chapter dotting,inductive proposal.The article analysis,state-owned enterprises social responsibility fulfillment,the auditors to audit practices have significant effect:social responsibility behavior of audit process,state-owned enterprise compliance,high quality of enhanced CPA risk attention degree,impel the certified accountant of manpower,material resources double resources investment,has a positi ve effect on audit fees;impact on the audit results,good performance in the aspect of social responsibility of state-owned enterprises spawned sustainable management concept of utility maximization,i.e.,high quality of social responsibility prompted Certified Public Accountants issued by qualified audit conclusion.