本文选取了2002年至2003年在深圳证券交易所上市的779家公司作为研究样本，研究了潜在错报风险、信息透明度与审计定价的关系。
The article investigates relationship between latent misstatement risk, information transparency and audit fees in Shenzhen Stock Exchange use the sample 779 listed companies from 2002 to 2003.
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.
第十八条审计人员应当根据测试目标，对选取的样本实施恰当的审计方法。
Article 18 the auditors shall, according to the target of test, adopt a suitable audit method to the selected samples.
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