在二阶段审计竞价模型中，“低价进入式竞价策略”与审计质量损失无关。

In the model, low-balling is not associated with loss of audit quality.

youdao

会计公司为招揽审计业务，采用低价进入式定价策略，期望通过签订较长期的审计约定来弥补前期的损失，美国会计协会认为这种审计定价策略会损害注册会计师的独立性。

Accounting firms adopt low- bailing pricing strategy in order to get more audit arrangements and to build long- term corporate relation to cover their lost in the early term.

youdao

会计公司为招揽审计业务，采用低价进入式定价策略，期望通过签订较长期的审计约定来弥补前期的损失，美国会计协会认为这种审计定价策略会损害注册会计师的独立性。

Accounting firms adopt low- bailing pricing strategy in order to get more audit arrangements and to build long- term corporate relation to cover their lost in the early term.

youdao