There is a significant positive linear correlation between the Herfindahl-Hirschman Index and the auditing fees.
赫芬因德指数与审计费用显著正相关;
Our research results indicate that, in the process of accounting firms charging auditing fees, the size of public...
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。
We find that there is a positive relationship between risk control and auditing fees, and risk premium is included in the latter.
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。
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.
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 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;
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;
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.
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;
The competent financial administrative institutions a 'nd the auditing institutions shall increase supervision of the proceeds of unemployment insurance funds a 'nd their management fees.
财政行政主管部门、审计部门应当加强对待业保险基金及其管理费收支的监督。
Party in accordance with requirements of sending staff responsible for auditing the daily fees and reimbursement of payment;
按照甲方要求负责审核派遣员工的日常费用及报销发放;
Party in accordance with requirements of sending staff responsible for auditing the daily fees and reimbursement of payment;
按照甲方要求负责审核派遣员工的日常费用及报销发放;
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