审计意见对审计定价有很大影响。
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.
同时还发现，调整成本也是影响审计定价的重要因素。
In addition, adjusted cost is the important influence factor of audit pricing of listed companies.
国外的研究表明，审计定价反映了审计重大错报风险。
Foreign research has proved that risk of material misstatements affects 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；
Third, standardize the market competition of auditors and audit fees, control the impact of competition on audit pricing.
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.
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.
而流动资产占资产总额比重、净资产收益率、盈余管理迹象和地域因素对审计定价没有显著的影响。
And the ratios of liquidity assets to total assets, ROE, earnings management signs and geographical factors have no significant impact on audit pricing.
基于这种现状，本文首先从理论上分析了锚定与调整启发式理论与前景理论在审计定价判断与决策中的应用。
Based on this situation, this paper analyzed the application of the anchoring and adjustment heuristic theory and the prospect theory for the auditing pricing judgment and decision-making.
在不断获得新信息的过程中，定价人员会根据所获得的新信息在初始定价的基础上不断重新调整其审计定价；
In the ongoing access to new information, pricing will be constantly re-adjust according to the new information on the basis of the initial pricing;
基于审计风险的区域化审计定价，要求在审计定价中考虑地域差异对审计风险的影响以及审计定价中的风险补偿问题。
The regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing pricing.
这一举措为广大信息使用者提供了一个公开了解审计服务的平台，同时也为学术工作者研究审计定价提供了依据和契机。
This behavior provide an open platform for the majority of information users for understanding the audit services, as well as an opportunity and a basis for academic workers to study audit pricing.
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.
会计师事务所作为审计服务的提供者和审计价格的制定者，具有隐性的社会监督责任，那么其审计独立性和审计定价尤为重要。
As a provider of audit services and audit price makers, accounting firm with hidden social supervise responsibilities, its independence and audit pricing is particularly important.
本文选取了2002年至2003年在深圳证券交易所上市的779家公司作为研究样本，研究了潜在错报风险、信息透明度与审计定价的关系。
The article investigates relationship between latent misstatement risk, information transparency and audit fees in Shenzhen Stock Exchange use the sample 779 listed companies from 2002 to 2003.
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.
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。
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.
目前，我国税务机关对转让定价问题仍主要采取事后审计和调整的方法，在这种方式下，纳税人需要为应付税务机关的调查而耗费大量成本。
Now revenues are still taking post-modification mode on transfer pricing issue. In this mode, taxpayers will have a high cost to cope with the revenues'survey.
目前，我国税务机关对转让定价问题仍主要采取事后审计和调整的方法，在这种方式下，纳税人需要为应付税务机关的调查而耗费大量成本。
Now revenues are still taking post-modification mode on transfer pricing issue. In this mode, taxpayers will have a high cost to cope with the revenues'survey.
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