这恰恰反映出了中国审计市场目前的竞争秩序混乱、市场效率低下。
It just reflects the confusion of competition and lowness of efficiency in Chinese audit market.
上述两方面的原因使得对中国审计市场结构的探讨成为一个重要的研究主题，本论文的研究动机亦起源与此。
For the above reasons, the discussion of Chinese audit market structure becomes an important research topic, which is exactly the original intention of this paper.
结果发现，在审计收费信息强制披露之后，中国审计市场审计收费差异显著缩小。同时，进一步研究发现过低的审计收费一定程度上损害了审计质量。
The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
本文立足于环境决定论，对处于内外环境交互作用变化中的中国民间审计市场的动力转换问题进行了深入分析。
On basis of environment-deciding theory , this article analyzed the power conversion of auditing market according to the changes of internal and external environments .
本文找到的证据为我国审计市场中存在典型的几个大型会计师事务所，这样的大所既有国际“四大”在中国的成员所，也有我国的本土所；
It is found that several representatively big CPA firms have been existed in the audit market of China, including members of "big four" and some native CPA firms.
研究发现，异地审计与审计定价显著负相关，中国证券市场确实存在“低价揽客”的现状。
We find that, there is a significant negative correlation between non-local audit and audit pricing.
本文立足于环境决定论，对处于内外环境交互作用变化中的中国民间审计市场的动力转换问题进行了深入分析。
This text analyzes primarily the scale, business model and developing foreground of the search engine service market that aims our country at the front.
在此背景下，国际四大在中国市场上是否会系统地降低审计质量或者国际四大在中国市场上的审计质量是否并不比国内所高就成为一个值得探讨的问题。
In this context, whether Big 4 will systematically reduce audit quality in the Chinese market or their audit quality is not higher than the domestic accounting firms become a exploring question.
在此背景下，国际四大在中国市场上是否会系统地降低审计质量或者国际四大在中国市场上的审计质量是否并不比国内所高就成为一个值得探讨的问题。
In this context, whether Big 4 will systematically reduce audit quality in the Chinese market or their audit quality is not higher than the domestic accounting firms become a exploring question.
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