审计收费

构建了异常审计收费这一非财务指标下困境客户财务危机（ST）和总资产收益率（ROA）的预测模型，并在其中加入了与财务困境相关联的指标。

Third , we build the financial crisis ( ST ) and total return on assets ( ROA ) prediction model of the distressed clients under abnormal audit fee that is the non-financial indicator , and include some indicators associated with financial distress .

自选择问题对审计收费的影响&来自中国上市公司的经验证据

The Effect of Self-selection System on Audit Fee : Empirical Evidence from Chinese Listed Companies

但针对目前我国审计收费中存在的审计收费偏低、审计收费信息披露机制不健全等现象，应积极采取有效措施促进我国CPA审计收费模式的不断健全和完善。

However , there are still some problems existing in charging audit fee , so some effective measures should be adopted to promote the CPA audit fee pattern more and more perfect .

Simunic（1980）提出了审计收费模型以后，更是为委托代理理论和审计收费之间的研究搭起了理论的桥梁。

Simunic ( 1980 ) proposed the model for audit fees , which eventually erected a theoretical bridge between the study of principal-agent theory and audit fees .

1980年Simunic从审计收费入手，通过建立模型用实证的方法考察八大会计师事务所是否比其他事务所收取更高的审计费用。

Simunic ( 1980 ) audit fees from the start , through the establishment of empirical model investigated eight accounting firms than other firms charge higher audit costs .

现有审计收费方式对审计质量的影响分析

Analysis of the impact of audit paying way on audit quality

审计师变更与审计收费&两种理论的检验

Audit Change and Audit Fees : A Test of Two Theories

会计师事务所行业专长、审计收费与审计质量

Audit Firm Industry Specialization , Audit Fees and Audit Quality

审计收费不合理，盲目压价竞争严重影响了审计的独立性：会计师事务所服务的多元化使得本已独立的审计行业不再独立。

Services diversification makes the auditing industry not independent again .

很多因素影响审计收费标准的确立。

Many factors influence the setting-up of audit fees standard .

审计收费、审计委员会与意见购买&来自2004-2005年中国上市公司的证据

On the Abnormal Audit Fees , Audit Committee and Audit Opinion Shopping

会计师事务所审计收费监管制度分析及政策建议

Analysis and Policy Suggestions on Monitor System of CPA Firms

审计师行业专长与审计收费的实证研究

The Empirical Studying on the Relationship of Auditor Industry Specialization and Audit Pricing

负债及自由现金流量与审计收费

Debt , Free Cash Flow and Audit Fees

协同效应或范围经济会对审计收费产生影响。

The synergic effect and scope economy also have influence on the audit fees .

国外很多的研究都表明，审计收费受到审计风险的影响。

Many of Foreign researches have proved that audit risk can affect audit pricing .

至此，我国关于审计收费的实证研究才逐渐多了起来。

At this point , our audit fees on empirical research have been gradually increasing .

关于审计收费问题，一直是我国政府和学术界所关心和致力于解决的问题。

The audit charge question has been concerned to our government and the academic circle .

审计收费影响因素研究

The Research on Determinants of Audit Fees

美国注册会计师审计收费研究

Research on audit fees in the USA

首次公开发行股票的审计收费研究&来自我国证券市场的证据

An Empirical Research on IPO Audit Fees in China & Evidence from China Stock Markets

论审计收费对独立性的影响

The Effects of Audit Charge on Independence

审计收费研究是审计研究中一个非常重要的领域。

The research of audit fee is a very important item in auditing research fields .

经验结果显示行业专长事务所的审计收费低于非行业专长事务所。

Our empirical results suggest that auditor industry expertise charge lower than non specialists auditors .

迄今为止，已有大量学者对审计收费影响因素做过实证研究。

Until now , there are large numbers of empirical study on determinants of audit fees .

我们发现，事务所的审计收费与上市公司的经营风险呈显著正相关。

A significant positive relation between audit fees and the clients ' business risk is discovered .

实证结果发现，会计-税收差异与审计收费显著正相关；

We find larger book-tax differences associated with higher audit fee and more modified audit opinions .

首先，对我国内部控制与审计收费的制度背景进行介绍，交代论文的制度现状。

First of all , this paper introduces the institutional background of audit fees and internal control .

研究结果表明：同一省份审计收费具有稳定性，不同省份之间审计收费的差异也具有稳定性。

The result shows the location differences affect the audit fees , and the difference is stable .

总体上，本文支持审计收费强制披露改善审计环境的结论。

Therefore , in general the disclosure of audit fees has improved the audit environment in China .