audit fee
英 [ˈɔːdɪt fiː]
美 [ˈɔːdɪt fiː]
查账费用，审核费用
双语例句
- Regulated Changes in Audit Fee Disclosure and Improvement of Audit Environment: Evidence from China's Auditing Market
审计收费信息强制披露与审计环境的改善&来自中国审计市场的证据 - The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
结果发现，在审计收费信息强制披露之后，中国审计市场审计收费差异显著缩小。同时，进一步研究发现过低的审计收费一定程度上损害了审计质量。 - So, from the analysis of the article, we can see that the audit fee is mainly reflecting the actual cost of the auditor and some underlying risk like auditing risk is not included in the audit fee.
因此，我国上市公司审计费用主要由审计的产品费用所决定，从而会计师事务所的审计收费主要反映了现实的审计成本，而审计风险等潜在风险成本并没有在审计收费中体现出来。 - Researched on audit fee, especially based on China's system background, became the popular issue of auditing theory.
结合我国特殊的制度背景研究审计收费问题已逐渐成为审计理论研究的热门话题。 - 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.
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。 - An Empirical Study at the Correlation between Audit Fee and Audit Opinion of Annual Report of Listed Companies
上市公司年报审计费用率与审计意见的相关性研究 - The certified public accountant carries on auditing according to the operation norms and audit expenses standards strictly, and enables audit time, audit fee and audit report type not to satisfy the demands of consumers so that the CPA is rejected to continue auditing for the corporation.
注册会计师严格按照职业规范和收费标准进行职业而使审计时间、审计费用和审计报告类型不满足客户要求以致丢掉客户的现象日渐增多。 - 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.
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； - The formation of auditor reputation needs special cooperation between spontaneous mechanism and compulsory mechanism. Important measures of establishing and safeguarding auditor reputation include relating audit fee with auditor reputation, building and perfecting civil compensation mechanism, and strengthening audit regulation.
审计师信誉形成需要自发信誉机制与强制信誉机制的特别合作，将审计收费与审计师信誉挂钩、建立与健全民事赔偿机制、强化审计管制是建立与维护审计师信誉的重要举措。 - The Effect of Self-selection System on Audit Fee: Empirical Evidence from Chinese Listed Companies
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 - Empirical Analysis of the Audit Fee of Chinese Listed Companies
我国上市公司审计费用实证分析 - A Research on Model about the Ratio of Audit Fee to Asset Size for the Stock Market of China
我国上市公司审计费用率模型研究 - The scale of the listed company's assets is the first big factor affect the audit fee;
研究结论发现：（1）中国上市公司的资产规模是影响审计收费的第一大因素； - Therefore, the study of audit fee is. a very important topic in the audit research.
因此，审计定价问题是注册会计师审计研究中一个非常重要的问题。 - In 2001 Securities regulatory commission promulgated disclosure the relevant provisions about the audit fee, so it opens the road to the scholars for studying the audit fee.
2001年证券监管委员会颁布了关于披露审计费用的相关规定，由此开启了学者们对审计费用的研究之路，至今已有十年的历程。 - Audit fee, the important economic connection between customer and certified public accountants, is an important object in auditing research field.
审计费用作为客户与注册会计师之间重要的经济联系，是审计研究的重要对象。 - When certified public accountants audit financial report, paying attention to environmental matters, it increases environmental matters judgment and audit procedures, raising the cost of the audit and the audit fee increasing.
注册会计师在报表审计时，对环境事项给予应有的关注，增加了对环境事项信息的判断，增加了审计程序，提高了审计成本，审计费用相应增加。 - It is the purpose of this paper to analyze the direct affection of audit firm mergers to audit fee and audit quality.
本文的研究目的是运用实证分析的方法分析事务所合并行为对审计收费和审计质量产生的直接影响，全面地考察合并对审计市场绩效的影响。 - The purpose of the empirical study in this chapter is to explore the Influence of audit tenure on audit fee, with a view to provide some empirical evidence on the regular rotation of accounting firms.
本章实证研究的目的就在于探讨我国会计师事务所的审计任期对审计收费的影响，以期为会计师事务所定期轮换提供一些经验证据。 - In recent years, the "Big four" has become synonymous with the brand name of accounting firms, its strong capital, perfect management mechanism and its world. renowned brand reputation makes it obtain the audit fee premium.
近年来，国际四大已经成为会计师事务所品牌的代名词，其雄厚的资本、完善的管理机制和其享誉世界的品牌声誉使得其获得了丰厚的审计收费溢价。 - And whether the listed company purchases the auditing opinions, it is reflected audit fee finally.
而上市公司是否有购买审计意见的情况最终都体现在审计费用上，所以本文基于审计费用的视角研究再融资上市公司是否有购买审计意见的动机、是否有购买成功。 - 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.
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。 - Describes the concept of the audit pricing and the model of the audit fee, describe the concept of the internal control and the evaluation method, describe the basic theory include Signal Transmission Theory, Insurance Theory, Cost Benefit Analysis, Audit Risk Theory.
介绍了审计定价的概念与适用模型，界定了内部控有效性的内涵与评价方式，对审计风险理论、成本效益理论、保险理论、信号传递理论四大相关基础理论进行了阐述。 - The research of audit fee is a very important item in auditing research fields.
审计收费研究是审计研究中一个非常重要的领域。 - The main conclusions of this paper are as follows: ( 1) there is a positive relation between financial risk of listed companies and audit fee. which means risk-oriented audit model has a certain impact on audit pricing.
本文研究得出如下结论：（1）制造业行业上市公司的财务风险与年报审计收费正相关，说明风险导向审计模式对审计定价产生一定影响。 - This thesis examined the Chinese stock market reaction to audit failure, and from two angle points of audit fee and audit failure to examine the long term economic results of audit failure.
本文研究了中国证券市场对审计失败的反应，并且从审计费用和审计质量两个角度研究了审计失败导致的审计师声誉损失产生的长期经济后果。 - In the empirical part, the author uses two main models to test. The first model is the normal audit fee estimation model, abnormal audit fees is the result actually paid audit fees by the company minus the normal audit fee.
实证部分笔者主要两个模型进行检验的：第一个模型为正常审计收费的估算模型，异常审计收费为公司实际支付的审计费用减去正常审计收费之差。 - With the completion of the Reorganization of Certified Public Accountants, regulation of accounting firms are increasingly standardized. Audit services went to a growing market, the relevant regulatory authorities in response to the audit fee to make a market standard pricing guide.
随着会计师事务所脱钩改制的完成，我国对会计师事务所的监管也越来越规范，审计服务越来越走向市场化，相关监管部门为应对审计收费做出了市场指导的定价标准。 - Many scholars has done enormous work effectively on the relation between audit tenure and audit fee and achieved fruitful results at home and abroad.
国内外许多学者都对审计任期与审计收费的关系进行过卓有成效的研究，并取得了丰硕的成果。 - At the same time, we introduce audit hours data to provide new evidence of the measure "risk premium" in audit fee.
同时本文还通过引入审计工时数据，提供了测度审计收费风险溢价的新证据。