在二阶段审计竞价模型中，“低价进入式竞价策略”与审计质量损失无关。
In the model, low-balling is not associated with loss of audit quality.
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.
尽管原始型号的Mini卖得很多，但都是低价的赔本买卖，外国所有者和资本的进入使新型号的迷你取得了全球性的商业成功。
Whereas the original Mini sold in large numbers but was an underpriced lossmaker, foreign ownership and capital have made the new version a global commercial success.
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