2007年是新会计审计准则正式实施的第一年。
The year of 2007 is the first year that implements the new accountant and the audit criteria.
随着新会计审计准则的实施，上市公司的会计质量也在持续提升，上市公司对审计师变更的情况也具有新的特点。
With the new accountant and audit criteria implementation, the accounting quality of listed companies has been improved. The situation of the auditor switched also has new features.
新会计和审计准则颁布和执行三年多来，很大程度上强化了会计监督，但也出现一些新问题。
New accounting and auditing standards promulgation and implementation for the past three years, largely strengthened the accounting supervision, but also appears some new problems.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
元。主要是审计师按新会计准则对管理费用部分项目进行了重分类调整。
Or 0.10 yuan over last year. That was mainly caused by auditor'sper new Chinese Accounting Standards.
元。主要是审计师按新会计准则对管理费用部分项目进行了重分类调整。
Or 0.10 yuan over last year. That was mainly caused by auditor'sper new Chinese Accounting Standards.
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