审计成本与风险溢价是影响审计师定价的两个重要因素。以2007—2014年间我国A股上市公司为对象，研究控股股东股权质押对审计师定价的影响，并考察了产权性质、审计师特征以及法制环境对两者之间关系的调节作用。研究发现：总体而言，相较于非控股股东股权质押的公司，审计师对控股股东股权质押公司的审计定价更高，且控股股东股权质押比例越高，审计定价越高。进一步地，在民营企业、“四大”审计的企业及在法制环境好的地区，审计师对控股股东股权质押公司的审计定价都更高。这表明审计师能够识别上市公司控股股东股权质押带来的风险，并将其反映在审计定价中。%Audit cost and risk premium are two important factors that affect audit pricing. This paper investigates the effect of stock rights pledge of controlling shareholders on audit pricing strategy, using a sample of list companies from 2007 to 2014 in China, and tests the mediate of ownership, auditor characteristic and legal environment. We find that the relationship between stock rights pledge of controlling shareholders and audit pricing is significant positive, and the higher the proportion of stock rights pledge, the higher the audit pricing. Moreover, in the private enterprises, in the companies audited by big 4 and in the high legal environment, auditor pricing more for the companies with stock rights pledge of controlling shareholders. The conclusions indicate that auditors can recognize the risk of stock rights pledge of controlling shareholders and adjust the audit pricing strategy.
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