因此审计收费研究是审计研究中一个非常重要的领域。
Therefore audit fee is a very important topic in the audit research.
审计收费是注册会计师和委托客户之间联系的“经济纽带”。
Audit fees are the economic link between CPA and audit clients.
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。
As the price of audit services, audit fees are the effective signal transferring audit quality.
所以每一个审计质量标准都应该对应着一个最低的审计收费标准。
So each audit quality standard is correlative to a lowest audit charges standard.
文章的最后提出了优化公司治理结构和规范审计收费市场的对策。
In the end, this thesis suggested for improvement of company's corporate governance and audit charge market.
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。
What' more, we've done some further empirical research on the audit fees depending on the location difference.
审计收费不透明，容易发生购买审计意见等有损审计师独立性的行为。
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
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.
本文从审计收费的角度对内部审计模式进行了理论上的比较和实证上的检验。
This paper research the influence on internal audit model to audit fee by the theory comparison and empirical study.
结合我国特殊的制度背景研究审计收费问题已逐渐成为审计理论研究的热门话题。
Researched on audit fee, especially based on China's system background, became the popular issue of auditing theory.
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.
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。
In addition, we investigate the relationship between audit committee and audit fees when auditor is changed.
本研究提供的经验数据表明，自由现金流量和审计收费显著正相关，验证了自由现金流量假说。
The study provides empirical evidence suggests that free cash flow is positively related to audit fees, confirming the free cash flow hypothesis.
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。
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.
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。
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.
研究发现控制风险和审计收费之间的确存在正相关关系，且审计收费中包含了一定程度的风险溢价。
We find that there is a positive relationship between risk control and auditing fees, and risk premium is included in the latter.
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;
研究的目的在于希望通过了解其显著影响因素，进而优化审计收费市场，合理配置经济资源，达到双赢的目的。
This research targeted for optimizing audit charge market, rationally allocating economic resources and achieving the win-win goal through grasping its remarkable influence factor.
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.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
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。
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.
审计收费作为客户与注册会计师之间的重要的经济联系，是影响审计质量的重要因素之一，已逐渐成为审计研究的重要对象。
As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
其次，对我国审计收费的影响因素进行了描述性分析，以此为基础，建立了一个审计收费与各影响因素的多元线形回归模型。
Secondly, China's audit fees on the impact of factors of the descriptive analysis as a basis for the establishment of an audit fees and the impact of factors of multi-linear regression model.
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。
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.
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；
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.
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。
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。
The result turns out that: the asset size, business scope , location and accounting office scope are significant to the audit fees forming.
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