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 .
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。
Low-bailing