它只会发放在那些草拟适当的项目上，并且，根据审计结果，本国至少要分担一部分费用。
It is doled out only to properly drawn-up projects, where the home country is sharing at least a bit of the cost, and with audited results.
该法实施之后，审计费用剧增。
Auditing expenses ballooned soon after the law was introduced.
过去的问题集中在审计师利用提供税务意见或咨询收取巨额费用而造成的利益冲突。
Past doubts have centred on the conflicts of interest when an auditor earns large fees for selling tax advice or consultancy.
至关重要的是，日本公司和美国的不同而无需监管局或经营的独立性来选择审计员或磋商其费用。
Crucially, Japanese companies are not obliged, as are American ones, to have oversight boards, independent of management, to select auditors and negotiate their fees.
某审计师发现，预算控制对销售费用进行了有效控制。
The auditor found that budgetary controls were functioning effectively to control sales expenses.
这将为遵从性或其他目的(比如收取服务使用费用)提供一个审计跟踪。
This may provide an audit trail for compliance reasons, or for other purposes, such as charging for the use of the service.
这个规定是在安然倒闭之后才实行的，作为安然的审计者，安达信被认定为安然的欺诈行为大开绿灯，为的就是能继续赚取高额的咨询费用。
This rule was introduced after the collapse of Enron, whose auditor, Arthur Andersen, was thought to have gone easy on the crooked energy firm to protect its lucrative business advising it.
审计和控制总部和所有分公司的日常费用。
Auditing and controlling daily expenses of hq and subsidiaries companies.
评估成本是衡量、评估和审计的产品和服务以确保符合质量标准和法规要求的费用。
Apprasial costs are those seen in measuring, evaluating and auditing products and services to assure conformance to quality standards and compliance requirements.
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
阐述了在修船生产中建立机务费用审核审计制度的必要性以及应采取的措施，并通过实例说明其产生的经济效益。
This paper expounds the necessity of managing cost verification and audit system in ship repair, measures for achieving it and samples for showing its economic efficiency.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
通过运用我国A股上市公司2005年和2006年随机选取的772个样本，就上市公司的董事会特征对审计费用的影响进行了实证研究。
By using the 772 samples selected at random from Chinese A-sharing companies in 2005 and 2006, this paper researches empirically the features of board of directors of listed company on the audit fee.
其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。
The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.
要知道，走一圈下来，审计、法律费用和登记备案是非常昂贵的。
And that's going to be really expensive between the audit, the legal fees, and filings.
从性质上看，审计费用就是注册会计师提供审计服务产品的价格。
So the auditing charge is the price of service product which offered by the Certified Public Accountant.
你是否认为强制性披露审计和非审计费用会增加审计师的独立性?。
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
PT类上市公司支付的年报审计费用相对较高。ST、PT类公司变更会计师事务所的现象相对较多。
The auditing fees paid by ST, PT companies are relatively higher, and the phenomenon of changing accounting firms among ST, PT companies is relatively common.
本研究提供的经验证据表明： （1）自由现金流量和审计费用显著正相关，验证了自由现金流量假说；
The study provides empirical evidences suggest: (1) free cash flow is positively related to audit fees, confirming the free cash flow hypothesis;
他们可以做不同的工作，包括会计总帐、费用会计、预算和内部审计。
They may do a variety of work, including general accounting, cost accounting, budgeting, 'and internal auditing.
指扣除反映于损益表上的各种费用如税款、折旧额、审计和董事费用等后的营业利润。
Trading profits after deducting the charges detailed in the profit and loss account such as tax, depreciation, auditors' fees and directors' fees.
实证研究的结果表明，上市公司的规模以及会计师事务所的规模等是影响年报审计费用高低的因素。
Our research results indicate that, in the process of accounting firms charging auditing fees, the size of public...
但是，根据具体的公司来细分审计费用，可以看出审计费用并不是被四大会计师事务所均分的。
But a breakdown of fees by individual firms showed the increase was not spread evenly among the Big Four.
赫芬因德指数与审计费用显著正相关；
There is a significant positive linear correlation between the Herfindahl-Hirschman Index and the auditing fees.
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.
当重述公司更换CEO时，新的领导团队有助于恢复组织合法性和改善事务所面临的潜在审计风险，从而降低审计费用的增加程度。
When restatement companies change CEO, the new leadership team help regain organizational legitimacy and improve audit risk, thereby reducing the extent of the increase in audit fees.
但没有证据表明设立内部审计部门对审计费用存在显著影响。
But there is no evidence shows that the establishment of internal audit departments correlates with audit fee.
但没有证据表明设立内部审计部门对审计费用存在显著影响。
But there is no evidence shows that the establishment of internal audit departments correlates with audit fee.
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