Foreign research has proved that risk of material misstatements affects audit pricing.
国外的研究表明,审计定价反映了审计重大错报风险。
In addition, adjusted cost is the important influence factor of audit pricing of listed companies.
同时还发现,调整成本也是影响审计定价的重要因素。
We find that, there is a significant negative correlation between non-local audit and audit pricing.
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。
Regional characteristics is the important factor of affect the audit pricing of Chinese listed company.
地域特征是影响中国上市公司审计定价的重要因素。
Third, standardize the market competition of auditors and audit fees, control the impact of competition on 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;
The regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing 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。
And the ratios of liquidity assets to total assets, ROE, earnings management signs and geographical factors have no significant impact on 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。
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.
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。
This paper analyzes auditor choice and audit pricing of private firms under the regulation of IPO using the data from 2005 to the first half of 2008 in Chinese listed private firms.
本文考察在IPO发行权管制的条件下,民营公司审计师选择的寻租动机对审计市场需求的影响。
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.
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。
The audit opinion has great affect on auditing pricing.
审计意见对审计定价有很大影响。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
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。
We shall audit and evaluate our clients' present condition of transfer pricing and provide them with practical plans to mitigate the risks and explore opportunity.
审核和评估客户转让定价现状,提供减缓风险和筹划机会的实务方案。
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.
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.
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。
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