这恰恰反映出了中国审计市场目前的竞争秩序混乱、市场效率低下。
It just reflects the confusion of competition and lowness of efficiency in Chinese audit market.
上述两方面的原因使得对中国审计市场结构的探讨成为一个重要的研究主题,本论文的研究动机亦起源与此。
For the above reasons, the discussion of Chinese audit market structure becomes an important research topic, which is exactly the original intention of this paper.
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.
应用推荐