低价揽客

低价揽客行为是过度竞争行为的典型表现形式之一。

Low-balling is a typical example of the excessive competition .

研究结果表明：我国目前审计市场上开始存在低价揽客的竞争性定价行为。

The results show that our audit market now have " low-balling " competition behavior .

注册会计师行业的低价揽客行为一直是研究的一个热点问题。

" Low Balling " behavior of CPA profession has always been a hot issue .

结果表明，在初次审计的情况下，随着竞标会计师事务所数量的增多，会计师事务所之间的竞争会导致严重的低价揽客行为。

The results of the research indicate that in the initial audit period , furious competition among the accounting firms will results in serious low balling along with the increase of the bidding accounting firms .

通过这三个方面的分析，希望能够为低价揽客行为提供最新的经验证据，并能够丰富国内外相关的研究成果、促进我国审计收费研究的发展。

By analyzing these three aspects , hoping to provide the latest empirical evidence for the " Low Balling " behavior , and the ability to enrich related research achievements , promote the development of research audit fees .