Paying the audit fees on time.
按时支付审核费用。
Audit fees are the economic link between CPA and audit clients.
审计收费是注册会计师和委托客户之间联系的“经济纽带”。
As the price of audit services, audit fees are the effective signal transferring audit quality.
审计收费作为审计服务的价格，是传递审计质量的有效信号。
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
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?。
In addition, we investigate the relationship between audit committee and audit fees when auditor is changed.
本文还研究了外部审计师变更时，设立审计委员会与年报审计收费变化之间的关系。
What' more, we've done some further empirical research on the audit fees depending on the location difference.
其次，本文对我国地域因素对于审计收费的作了深入的实证分析。
Third, standardize the market competition of auditors and audit fees, control the impact of competition on audit pricing.
第三，规范审计市场竞争和审计收费标准，控制竞争对审计定价的影响；
The result turns out that: the asset size, business scope , location and accounting office scope are significant to the audit fees forming.
研究表明：上市公司的资产规模、主营业务经营范围、上市公司所在地、是否为“十大”会计师事务所审计对审计收费的影响均为显著。
By using the data of the listed companies of China from 2003 to 2005, we've done some empirical research on the forming determinants of the audit fees.
本文运用2003年至2005年上市公司的数据对我国上市公司的审计收费定价的影响因素进行了实证研究。
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?
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？
This paper analyzes the influencing factors of audit fees by multiple linearity regression in order to provide some meaningful advices to supervising department.
本文采用多元线性回归分析的方法，对我国上市公司审计收费影响因素进行了研究。
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.
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。
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.
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。
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.
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。
Based on Corporate Governance framework, this paper analyzes the impact of agency costs on the audit fees by using Chinese A-stock market panel data from 2001 to 2003.
笔者借助公司内部治理框架，运用2001—2003年我国A股上市公司面板数据，考察了代理成本对于审计定价的影响。
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.
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。
We discover that there is relationship between quality characteristic of audit product and audit fees. Both the international Big4 and the native Big10 obtain the audit premium.
我们发现审计产品的质量特征与审计收费是相联系的规模较大的国际“四大”和本土“十大”都获得了审计溢价。
Our empirical results show that audit committee independence and expertise are significantly and positively associated with the audit fees, which is consistent with our hypotheses.
实证结果表明，审计委员会的独立性、专业性与审计收费显著正相关，与本文的预期假设一致。
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.
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。
In 2001, China listed companies were required to disclosed their external audit fees for the first time. The pay to CPA went secret to open, which is the turning point of audit study.
2001年我国上市公司首次要求披露外部审计报酬，注册会计师的报酬从隐秘走向公开，为研究我国审计收费提供了契机。
The result turns out that: the asset size changing, accounting office scope changing corporate governance changing and accounting office changing are significant to the audit fees' changing.
研究结果表明：资产规模变动因素、公司治理变动因素、转聘“十大”会计师事务所和变更会计师事务所为审计收费变动的主要影响因素。
Fourthly, if the payable audit fees aren't paid, and they aren't paid until the next auditing time, then the clients become to be the debtor of the firms to some extent, so it can harm independence.
四是如客户有应付未付的审计收费，并且在下一次审计时仍未支付，客户某种程度上说成为事务所的债务人，则对独立性有损害；
Audit the permanent cash accounts, telephone fees and phone payment at Business Center.
审核现金永久帐户、电话费及商务中心电话费。
And that's going to be really expensive between the audit, the legal fees, and filings.
要知道，走一圈下来，审计、法律费用和登记备案是非常昂贵的。
Audit the front desk on daily basis of room rates, deposits, city construction fees, telephone charges and bills from checkout guests.
审核总台当日来店客人房价、押金额、城建额、电话费及离店客人结帐情况。
Party a is responsible for providing onsite verification for Party b's conformation of audit for CNAS. Party a does not bear all fees of the onsite verification.
甲方有责任为认可委对乙方的确认审核提供现场验证。甲方不承担现场验证的一切费用。
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
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