管理费用审计
管理费用审计-
经过实证研究发现，我国西部地区上市公司的会计盈余质量与存货、主营业务利润、资产减值损失、销售和管理费用、审计意见五大因素相关性较大，其他的指标影响并不显著。
Through empirical study , we found that the accounting earnings quality of the listed companies in western region has a larger correlation between the five factors which are stock , the main business profits , asset impairment loss , sales and administrative expenses , the audit opinion .