How to Calculate Audit Fees 如何计算审计费用
How to Calculate Audit Fees
The Malaysian Institute of Accountants (MIA) issued a Recommended Practice Guide 7 (RPG 7) in 1994, providing guidelines on determining reasonable audit fees. This guide was revised multiple times before being withdrawn on June 1, 2015. The guide aimed to balance audit fees with professional standards, using two primary calculation methods:
a) Time-Based Calculation
Time management is crucial in auditing, as the time spent on audit work is the primary cost. A time-based fee structure reflects the costs incurred by partners and staff in performing audits while complying with audit standards, considering factors such as complexity, technical expertise, and required specifications.
Since there is no unified standard, audit fees may vary due to multiple factors. However, MIA suggests the following standard approach:
• The cost of time spent on an audit should be approximately three times the direct labor cost.
b) Value-Based Calculation
Audit fees are influenced by the level of responsibility, risk, required skills, and time needed to complete the audit.
Empirical studies by MIA indicate that audit fees are correlated with total assets, total revenue, and operating expenses. To maintain consistency in audit fees, MIA recommends calculating audit fees based on the company’s total assets or total revenue using a predefined coefficient list.
The fee calculated using total revenue or total assets should align closely with the result obtained using the time-based method. If neither total revenue nor total assets is suitable, operating expenses can be used as an alternative, provided that the calculated fee remains consistent with the time-based fee estimation.
如何计算审计费用
马来西亚会计师公会 (MIA)在1994年曾经对所有审计师发出有关审计费的实践推荐指南7(RPG 7)。这项指南曾被修改了数次并与于2015年6月1日撤回。这项指南列出决定合理审计费的依据，让收费与标准达到一个平衡。这个费用的算法主要有两种方式：
a 根据时间计算
时间管理在审计表现上是非常重要的，尤其是审计工作上所花费的时间就是审计最主要的成本。
以时间计费将反应出合伙人与员工在符合审计标准的情况下因为规格，复杂程度，技术投入等方面的因素所产生的成本。而良好的成本控制是保持实践可行性的重要因素。因此审计实践将会依据审计成本来计算收费。
在缺乏统一标准的情况下，收费比率也可能因为各种变化因数而调整。因此会计师公会委员会建议以以下标准来计算收费。根据过去的经验，时间成本大概是直系人工的3倍左右。
b) 根据价值计算
审计费会受负责的程度，风险，所需技能和工作上所需的时间等因数影响。
会计师公会过去所进行的实证研究显示，审计费用与总资产的价值，总收入与营运开销有一定的关联。因此，为了使审计费用维持在一定的水平，会计师公会委员会建议使用财务报告上的总资产或总收入乘以以下的系数列表来决定审计的费用
使用总收入或是总资产的计算方法得到的收费结果需要与以时间计费的收费结果相关且相近。如果总收入或是总资产的计算方法不适用，我们也可以使用总营运开销来计算，当然这项计算也需要与以时间计费的收费结果相关且相近。
The Malaysian Institute of Accountants (MIA) issued a Recommended Practice Guide 7 (RPG 7) in 1994, providing guidelines on determining reasonable audit fees. This guide was revised multiple times before being withdrawn on June 1, 2015. The guide aimed to balance audit fees with professional standards, using two primary calculation methods:
a) Time-Based Calculation
Time management is crucial in auditing, as the time spent on audit work is the primary cost. A time-based fee structure reflects the costs incurred by partners and staff in performing audits while complying with audit standards, considering factors such as complexity, technical expertise, and required specifications.
Since there is no unified standard, audit fees may vary due to multiple factors. However, MIA suggests the following standard approach:
• The cost of time spent on an audit should be approximately three times the direct labor cost.
b) Value-Based Calculation
Audit fees are influenced by the level of responsibility, risk, required skills, and time needed to complete the audit.
Empirical studies by MIA indicate that audit fees are correlated with total assets, total revenue, and operating expenses. To maintain consistency in audit fees, MIA recommends calculating audit fees based on the company’s total assets or total revenue using a predefined coefficient list.
The fee calculated using total revenue or total assets should align closely with the result obtained using the time-based method. If neither total revenue nor total assets is suitable, operating expenses can be used as an alternative, provided that the calculated fee remains consistent with the time-based fee estimation.
如何计算审计费用
马来西亚会计师公会 (MIA)在1994年曾经对所有审计师发出有关审计费的实践推荐指南7(RPG 7)。这项指南曾被修改了数次并与于2015年6月1日撤回。这项指南列出决定合理审计费的依据，让收费与标准达到一个平衡。这个费用的算法主要有两种方式：
a 根据时间计算
时间管理在审计表现上是非常重要的，尤其是审计工作上所花费的时间就是审计最主要的成本。
以时间计费将反应出合伙人与员工在符合审计标准的情况下因为规格，复杂程度，技术投入等方面的因素所产生的成本。而良好的成本控制是保持实践可行性的重要因素。因此审计实践将会依据审计成本来计算收费。
在缺乏统一标准的情况下，收费比率也可能因为各种变化因数而调整。因此会计师公会委员会建议以以下标准来计算收费。根据过去的经验，时间成本大概是直系人工的3倍左右。
b) 根据价值计算
审计费会受负责的程度，风险，所需技能和工作上所需的时间等因数影响。
会计师公会过去所进行的实证研究显示，审计费用与总资产的价值，总收入与营运开销有一定的关联。因此，为了使审计费用维持在一定的水平，会计师公会委员会建议使用财务报告上的总资产或总收入乘以以下的系数列表来决定审计的费用
使用总收入或是总资产的计算方法得到的收费结果需要与以时间计费的收费结果相关且相近。如果总收入或是总资产的计算方法不适用，我们也可以使用总营运开销来计算，当然这项计算也需要与以时间计费的收费结果相关且相近。
Apr 04,2025