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.
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。
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?
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?
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.
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。
Researched on audit fee, especially based on China's system background, became the popular issue of auditing theory.
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。
This paper research the influence on internal audit model to audit fee by the theory comparison and empirical study.
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。
Therefore audit fee is a very important topic in the audit research.
因此审计收费研究是审计研究中一个非常重要的领域。
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。
The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
结果发现,在审计收费信息强制披露之后,中国审计市场审计收费差异显著缩小。同时,进一步研究发现过低的审计收费一定程度上损害了审计质量。
The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
结果发现,在审计收费信息强制披露之后,中国审计市场审计收费差异显著缩小。同时,进一步研究发现过低的审计收费一定程度上损害了审计质量。
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