05| 在北京注册会计师协会会计师事务所相关业务收费政策法规培训会上的讲话/陈毓圭

07| “十二五”期间行业工作回顾之三：注协建设

11| “十二五”期间行业工作回顾之四：注册会计师考试

14| “十二五”期间行业工作回顾之五：行业信息化建设

16| 地方领导关心行业和协会建设

17| 中注协负责人就2016年注册会计师全国统一考试报名相关事项答记者问

19| 中国注册会计师协会会计师事务所执业质量检查通告（第十三号）

20| 中注协约谈事务所提示上市公司审计风险

21| 财政部关于简化为会计师事务所出具行政处罚证明材料的通知

22| 会计师事务所年度审计业务预算工时和分类成本实证研究——基于广东省中小会计师事务所的调查数据分析

28| 标准化：深化会计师事务所全面质量建设的新工具/傅钧彪周鑫泽

34| 加拿大CPA的资格考试和继续教育制度介绍及启示/付玉

37| 浅谈在气候变化领域中的注会专业服务/李斐

39| 对中小型事务所发展的一点思考/吕丹阳

42| 加拿大的义工组织对我国注册会计师行业的启示/周琼

44| 《国际会计公报》发布2015年全球调查报告

50| 治理环境、公允价值计量与公司价值——基于金融危机前后的经验证据/杨书怀

58| 资产质量、资产反应系数与企业价值/唐洁珑 郭俊 黄溪

64| 会计信息可比性提升是否降低审计师审查成本？/孙丽霞

69| 审计价格形成机制探讨——基于顾客集中的视角/杨风李卿云吴晓晖

76| 大数据时代基于DBSCAN聚类方法的审计抽样/程平陈珊

80| 中小板上市公司审计收费影响因素实证研究/邢有洪程江

86| 企业并购乱象与合并财务报表制度/李阳

92| 长期股权投资约定固定收益及回购条款的账务处理探析/张军

95| 合并报表附注之抵销分录解析/李海霞

98| 合并财务报表中逆流交易问题的会计处理探讨/冯文轶林爱梅

101| 控股情况下母公司减持子公司股权的会计问题/张国永

104| 探究修订后合并财务报表准则的逆销交易问题/郑珺何凡张欣哲梁勇

107| VIE结构拆除的中概股回归之路/张连起

111| 谈会计师事务所受托参与财政投资评审的角色管理——A大学接受财政投资评审实践的启示/陈力

114| 基于图尔敏模式的电子证据审计论证案例研究/鲁冰

117| 企业股改增资应注意的法律及个人所得税、会计问题/罗联布

121| 国际会计师职业道德守则的修订及对中国的启示/汪怡杉

47| 中注协工作

47| 地方注协工作

13、21、封三| 简讯

124| 国内财经

125| 国际财经

Highlights in This Issue

Secretary General Chen Yugui addresses the training session convened by Beijing Institute of CPAs for policies and regulations on audit fee

Dr. Chen Yugui, Secretary General of CICPA commented that Beijing Institute of CPAs has devoted much attention to the prominent issues pertaining to the setting of audit fee by accounting firms. He stressed that in order to solve the setting low audit fee problem, one needs to understand it from the perspective of structural reform of the supply side. Regarding the reform of audit fee, first, we should have a positive view on government easing the standards of setting audit fee. Leave the setting of audit fee to the market is not only a significant move by the government to shift its functions to let the market to play a decisive role in resource allocation, but also a pre-requisite for the development of CPA professional service market. Second, we should treat the development of audit fee setting process as a key element of the quality control system within the accounting firms. Third, the setting of audit fee should be based on incurred working hours and cost. Fourth, the remuneration of accounting firm staff needs to be further improved.

Standardization: a new tool to improve comprehensively the quality of accounting firm practices

In 2015, the proportion of service sector in GDP reached 50.5% in China. It is the first time the service sector contributed more than half of China’s GDP, and it has become the stabilizer for development and new drive for growth of the country’s economy. As far as the accountancy profession is concerned, it is facing the same serious challenges that have been hindering the overall improvement of service sector quality, as the 12^th Five-Year Plan for Service Industry Development points out. Those challenges include “comparatively low level of standardization in general, huge gaps between layers, imbalance among districts, etc.”, which may all become more prominent during the period of 13^th Five-Year Plan. For the benefit of service sector development, China issued Opinions on Accelerating the Development of the Service Sector in 2007. The document clearly states that it is an irreversible trend and key to success to “speed up the promotion of standardization of service sector as well as establish and improve the standards system for it”.

Study on the audit fee formation mechanism —— from the  perspective of customer concentration

By taking companies listed on Growth Enterprise Market (GEM) in Shenzhen Stock Exchange between 2009 and 2014 as a sample, this article tests the impact of customer concentration on audit fee. The result shows that there is a significant negative correlation between customer concentration and audit fee, indicating that increase of customer concentration can drive down the audit fee. Furthermore, when distinguishing the industry background of companies and the maturity of the market of their office locations, the research reveals that compared to listed manufacturing companies, customer concentration has a significant negative correlation with audit fee for non-manufacturing companies. It also finds customer concentration has a significant negative correlation with audit fee for listed companies with offices in locations with higher maturity of market.