قيمت گذاري خدمات حسابرسي نخستين به تفكيك بخش دولتي و خصوصي

Audit Services Pricing of the initial audit engagement in Public and Private Sectors

اﯾﻦ ﭘﮋوﻫﺶ ﺑﻪ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺣﺴﺎﺑﺮﺳﯽ ﻧﺨﺴﺘﯿﻦ ﺑﺮ ﺣﻖ اﻟﺰﺣﻤﻪ ﺣﺴﺎﺑﺮﺳﯽ در ﺑﺨﺶ دوﻟﺘﯽ و ﺧﺼﻮﺻﯽ در ﺷﺮﮐﺖ ﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان در ﯾﮏ دوره ﻫﻔﺖ ﺳﺎﻟﻪ و از ﺳﺎل 1385 اﻟﯽ 1391 ﻣﯽ ﭘﺮدازد. روش ﭘﮋوﻫﺶ از ﻧﻮع ﻫﻤﺒﺴﺘﮕﯽ ﺑﻮده و ﺑﻪ ﻣﻨﻈﻮر ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺣﺴﺎﺑﺮﺳﯽ ﻧﺨﺴﺘﯿﻦ ﺑﺮ ﺣﻖ اﻟﺰﺣﻤﻪ ﺣﺴﺎﺑﺮﺳﯽ در ﺑﺨﺶ دوﻟﺘﯽ و ﺧﺼﻮﺻﯽ از ﻣﺪل رﮔﺮﺳﯿﻮن ﭼﻨﺪ ﻣﺘﻐﯿﺮه اﺳﺘﻔﺎده ﮔﺮدﯾﺪ. ﺣﺴﺎﺑﺮﺳﺎن ﻓﻌﺎل در اﯾﺮان ﺑﻪ دو ﺑﺨﺶ ﺧﺼﻮﺻﯽ و ﺳﺎزﻣﺎن ﺣﺴﺎﺑﺮﺳﯽ ﺗﻔﮑﯿﮏ ﺷﺪه و ﭘﺲ از ﺟﻤﻊ آوري و ﭘﺮدازش اﻃﻼﻋﺎت ﺑﻪ ﺗﻔﮑﯿﮏ ﺑﺨﺶ ﻫﺎ، ﻣﻘﺎﯾﺴﻪ ﺗﻄﺒﯿﻘﯽ ﺑﯿﻦ آن ﻫﺎ ﺻﻮرت ﮔﺮﻓﺘﻪ اﺳﺖ. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﻣﯿﺎن ﺣﻖ اﻟﺰﺣﻤﻪ ﺣﺴﺎﺑﺮﺳﯽ و ﺣﺴﺎﺑﺮﺳﯽ ﻧﺨﺴﺘﯿﻦ در ﻫﺮ دو ﺑﺨﺶ دوﻟﺘﯽ و ﺧﺼﻮﺻﯽ راﺑﻄﻪ ﻣﻌﻨﯽ داري و ﻣﺜﺒﺖ وﺟﻮد دارد. ﻫﻢ ﭼﻨﯿﻦ ﻣﯿﺎن ﻣﺘﻐﯿﺮﻫﺎي ﻣﺪت ﺗﺼﺪي ﺣﺴﺎﺑﺮس، ﮔﺰارش زﯾﺎن، اﻧﺪازه ﺷﺮﮐﺖ، ﻧﺴﺒﺖ ﺑﺪﻫﯽ ﺑﺎ ﺣﻖ اﻟﺰﺣﻤﻪ ﺣﺴﺎﺑﺮﺳﯽ در ﺑﺨﺶ ﺧﺼﻮﺻﯽ راﺑﻄﻪ ﻣﻌﻨﯽ دار وﺟﻮد دارد. اﻣﺎ ﻣﯿﺎن ﺑﺎزده داراﯾﯽ و ﺣﻖ اﻟﺰﺣﻤﻪ ﺣﺴﺎﺑﺮﺳﯽ راﺑﻄﻪ ﻣﻌﻨﯽ دار وﺟﻮد ﻧﺪارد. ﻋﻼوه ﺑﺮ اﯾﻦ در ﺑﺨﺶ دوﻟﺘﯽ ﻧﯿﺰ ﻣﯿﺎن ﻣﺘﻐﯿﺮ ﻫﺎي ﻣﺪت ﺗﺼﺪي ﺣﺴﺎﺑﺮس، اﻧﺪازه ﺷﺮﮐﺖ راﺑﻄﻪ ﻣﻌﻨﯽ دار ﺑﺎ ﺣﻖ اﻟﺰﺣﻤﻪ ﺣﺴﺎﺑﺮﺳﯽ دارﻧﺪ. اﻣﺎ ﻣﯿﺎن ﻣﺘﻐﯿﺮ ﻫﺎي ﮔﺰارش زﯾﺎن، ﺑﺎزده داراﯾﯽ ﻫﺎ و ﻧﺴﺒﺖ بدهي رابطه اي با حق الزحمه حسابرسي ندارد.

This study examines the impact of the audit on audit fees in the public and private sector companies listed on the Stock Exchange In a 7-year period from 1385 to 1391 and deals. Methods of correlation, an‎d to evaluate the impact of the audit on the audit fee in the public and private sectors of the multiple regression model is used .Auditors working in both the private sector and the separate audit, After collecting and processing information sectors, comparative taken place between them .The results indicate that the audit fee and audit in both the public and private sectors and a positive correlation .Also among the variables of auditor tenure, expense reports, firm size, leverage and audit fees in the private sector, there was a significant relationship .But there is no significant relationship between ROA and Audit Fees, The public sector is also changing the term of office of auditor, audit fees have a significant relationship with firm size .The variables reported losses, return on assets and debt are not directly related to the audit fee.