该法实施之后，审计费用剧增。
Auditing expenses ballooned soon after the law was introduced.
赫芬因德指数与审计费用显著正相关；
There is a significant positive linear correlation between the Herfindahl-Hirschman Index and the auditing fees.
请好心解决厂审计费，如果你会使用这个厂。
Pls kindly settle the audit payment for the fty if you will use this fty.
但没有证据表明设立内部审计部门对审计费用存在显著影响。
But there is no evidence shows that the establishment of internal audit departments correlates with audit fee.
审计费用高于经济处罚，是大量审计合谋事件发生的原因之一；
The audit expense is higher than economical punishment, which is one of reasons that why audit plot usually occurs;
从性质上看，审计费用就是注册会计师提供审计服务产品的价格。
So the auditing charge is the price of service product which offered by the Certified Public Accountant.
你是否认为强制性披露审计和非审计费用会增加审计师的独立性?。
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
这说明我国上市公司更倾向于通过审计费用的提高来达到购买审计意见的目的。
Results showed that the relationship between audit fees and audit opinion is more relevant compared with auditor switching.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
但是，根据具体的公司来细分审计费用，可以看出审计费用并不是被四大会计师事务所均分的。
But a breakdown of fees by individual firms showed the increase was not spread evenly among the Big Four.
但是审计风险对上市公司视角的审计费用有显著正影响，而对审计师视角的审计收费影响不显著。
But on listed company's perspective, audit risk has a significant positive impact on audit fees, while on auditor's perspective no significant effect on audit price.
实证研究的结果表明，上市公司的规模以及会计师事务所的规模等是影响年报审计费用高低的因素。
Our research results indicate that, in the process of accounting firms charging auditing fees, the size of public...
PT类上市公司支付的年报审计费用相对较高。ST、PT类公司变更会计师事务所的现象相对较多。
The auditing fees paid by ST, PT companies are relatively higher, and the phenomenon of changing accounting firms among ST, PT companies is relatively common.
本研究提供的经验证据表明： （1）自由现金流量和审计费用显著正相关，验证了自由现金流量假说；
The study provides empirical evidences suggest: (1) free cash flow is positively related to audit fees, confirming the free cash flow hypothesis;
设立一个能代表众多审计报告使用者来进行审计委托并从中支付审计费用的上市公司审计基金是一个新的构想。
It is a new idea to create a fund of audit for listed companies that represents the numerous users of audit reports to entrust an auditor and pay for expenses.
采用非参数检验方法和回归分析方法，本文从审计费用率视角研究了审计委员会的设立对上市公司治理的影响。
This paper aims at particularity of IPO audit, and researches two potential factors affect IPO audit fee:accounting firms' industry expertise and client character of collected capital.
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
当重述公司更换CEO时，新的领导团队有助于恢复组织合法性和改善事务所面临的潜在审计风险，从而降低审计费用的增加程度。
When restatement companies change CEO, the new leadership team help regain organizational legitimacy and improve audit risk, thereby reducing the extent of the increase in audit fees.
通过运用我国A股上市公司2005年和2006年随机选取的772个样本，就上市公司的董事会特征对审计费用的影响进行了实证研究。
By using the 772 samples selected at random from Chinese A-sharing companies in 2005 and 2006, this paper researches empirically the features of board of directors of listed company on the audit fee.
其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。
The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.
网络审计系统广泛应用于园区网络，实现园区网络内的身份认证、访问控制、日志记录以及流量计费等功能。
The network Auditing System usually used to implement the user authentication, access control, log recording and other functions such as flow charge in a large network.
网络审计系统广泛应用于园区网络，实现园区网络内的身份认证、访问控制、日志记录以及流量计费等功能。
The network Auditing System usually used to implement the user authentication, access control, log recording and other functions such as flow charge in a large network.
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