收益审计

关于长期投资及收益审计问题

On Long-term Investment and profit Audit

最后，笔者认为应该从完善煤炭成本系统、深化煤炭价格体系改革、强化企业成本审计与收益审计等方法完善成本补偿系统，实现企业可持续发展。

Finally , I think , it is necessary to use these methods such as improving cost system , developing coal pricing system reform and so on , to improve costs compensation system and realize the sustainable development of the coal mining company .

第四章对两模型进行了实证分析，研究发现在Logistic模型中在三年模型中，每股净资产、资产周转率、基本每股收益、审计意见与公司是否被特别处理有比较密切的关系。

Chapter ⅳ the empirical analysis of two models , the study found in the Logistic model in three years , net assets per share , asset turnover , basic earnings per share , audit opinions is associated with the company to be ST .

审计过程实际上是审计风险的控制过程，也是审计收益、审计风险和审计成本的权衡过程。

The audit process in fact is the course to control audit risk and to balance the income , risk and cost of audit at the same time .

任何一项经济活动都追求以最小的成本来获得最大的收益，对于审计来说也不例外。

Any economic activity pursues the smallest cost to get the most benefit , for auditing is of no exception .

在其他影响因素中，独立董事数量、公司规模、资产负债率和每股收益都与审计委员会的设立显著正相关。

In other affecting factors , the number of independent directors , company size , asset-liability ratio and earnings per share are positive related to the establishment of the Audit Committee .

运用多元回归分析方法对2004年中国证券市场A股120家上市公司的年报审计费用率进行了实证研究，得出以下结论：资产规模、流动比率和净资产收益率与审计费用率负相关；

This paper discusses the ratio of audit fee to asset size and related variables based on the 2004 ' annual reports about 120 listed companies in Chinese A-share market with the method of regression analysis .

在众多影响因素中，发行价格、每股收益和受托审计的会计师事务所等三个因素对预测误差的影响显著，发行量、总资产、主承销商等因素的作用不显著。

There are many factors , of which initial price , earnings per share and accounting firms responsible for audit are of significant impacts , while the others are not , such as factors of offering volume , dealing volume , gross assets and primary agent and so on .

同时，公司绩效指标净资产收益率与清洁审计意见正相关；净资产负债率与清洁审计意见负相关；资产规模对审计意见的影响不显著。

Meanwhile , there is a positive correlation between return on equity and the clean audit opinion . Net assets debts ratio is negatively correlated with the clean audit opinions ; There is little significant impact of asset size on the audit opinion .

本文通过建立动态博弈模型，分别分析了变动收益和固定收益下的审计意见购买的行为特征及其最优监管策略。

Through solving a dynamic game , this paper analyzes the characteristics of and regulatory strategies to the opinion-shopping behaviors with variable income ( APVI ) or fixed income ( APFI ) .