第三章为我国上市公司审计委员会现状分析。
地域特征是影响中国上市公司审计定价的重要因素。
Regional characteristics is the important factor of affect the audit pricing of Chinese listed company.
通过重构上市公司审计委托关系，增强注册会计师审计独立性。
Such a committee may regulate the financial forms for reporting statistics of the corporations on the market, and strengthen …
然后对相关的文献进行综述，包括国内外对上市公司审计意见影响因素的研究。
Then makes overall review on some documents concerned, including the current domestic and overseas research situation on this topic.
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。
This paper analyzes the influencing factors of audit fees by multiple linearity regression in order to provide some meaningful advices to supervising department.
然后分析促使审计合谋行为发生的均衡条件，并且检验了间接委托模式下的模型对我国上市公司审计的适用性。
Then it analyses the equilibrium condition when the manager and the CPA colluded, and also checks up if the model is fit for the audit process of the listed company in our country.
通过对安然、世通、施乐三个美国上市公司审计失败典型案例的剖析，归纳了审计失败的内在原因和外在原因。
Three typical auditing failure cases of American listed companies, such as Enron, WorldCom and Xerox, were analyzed to find the intrinsic reasons or extrinsic ones of auditing failures.
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.
然而，国内对于上市公司审计质量的研究还比较少，因此，对审计质量的衡量和影响因素的研究是十分有价值的。
However, domestic for a listed company audit quality of research is still comparatively little, therefore, the quality of auditing the measure and influence is very valuable.
由此提出建议：我国应完善上市公司审计委员会信息披露制度，加大其实施力度，规范审计委员会信息披露的内容。
So to make recommendations: in China, the list companies must improve the information disclosure system of audit committee, and put it into effect, and regulate the content of information disclosure.
因此笔者认为，无论从监管环境的变化还是从研究的及时性、可靠性来看，对近年来我国证券市场中上市公司审计机构变更的行为进行研究都具有重要意义。
Therefore, the result of study contributes to analysis of the characteristics of the auditing market and to provide foundations for the securities market's participants' decision-making.
在美国，上市公司不允许从审计事务所获得其他服务。
In United States, listed companies are not allowed to obtain other services from their auditor.
国内外其他专家和学者也从不同的角度对上市公司的审计定价进行了实证分析。
Meanwhile, other experts and scholars have also carried on empirical analysis from different angles on audit charge in domestic and foreign.
但是，由于审计行业自身的特点，现实中审计质量低下、审计师和上市公司“共谋”的现象却屡见不鲜。
But due to the characteristics of auditing industry, the phenomenon of low-quality auditing and the "conspiracy" between auditors and listed companies frequently arise in practice.
如何提高上市公司会计信息质量问题成为当前会计审计界的热点问题。
How to Improve accounting information quality of listed corporations is a hot issue in accounting and auditing circles at present.
改进中国上市公司注册会计师审计质量的对策。
The CPA audit quality of the listed companies in China: measures for improvement.
目的研究审计质量对上市公司进行利润操纵的影响。
Aim To discuss the effect of audit quality on earnings management (em) in listed companies.
文章对上市公司内部审计体制设置的不同模式进行了比较论述，分析了不同模式的优缺点。
This thesis discusses comparatively different mode of internal audit system of listed company and analyzes respective advantage and disadvantage.
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。
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.
对此，注册会计师应当采取相应的审计策略来遏制上市公司弄虚作假的行为。
So the CPAs should take audit strategies to prevent the financial fraud of the listed companies.
不对上市公司提供会计或内部审计服务。
Not providing accountancy or internal audit services for listed audit clients.
上市公司年报审计市场的集中程度非常低，会计师事务所之间竞争非常激烈。
The centralization of the auditing market of publicly listed companies' annual report is very low, and the competition among accounting firms is very fierce.
遭禁期间，四大将无法为美国上市公司提供审计服务。
The Big Four cannot audit U. S. listed companies during the suspension.
国内外上市公司的一系列财务丑闻暴光之后，使社会审计职业形象严重受损。
The exposure of a series of financial scandals in both domestic and foreign corporations affected the image of social audit seriously.
本文从对策论角度对上市公司与审计事务所合伙作假这一现象进行了分析。
The paper analyzes the phenomena that corporations and audit offices collaborate to falsify from the game theory perspective.
本文从对策论角度对上市公司与审计事务所合伙作假这一现象进行了分析。
The paper analyzes the phenomena that corporations and audit offices collaborate to falsify from the game theory perspective.
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