audit fee造句

• Review of research on audit fees and its revelation
  审计收费研究综述及启示
• Audit fees are the economic link between cpa and auditees
  审计费用是注册会计师和委托客户之间联系的“经济纽带” 。
• Within this , non - audit fees decreased from ? 316m to ? 308m , a fall of 2 . 6 %
  同时，毕马威会计师事务所和德勤会计师事务所的审计收入均增加了7 。
• The main purpose of this paper is to research on audit fees in china audit market
  本项研究旨在探讨，现阶段我国上市公司审计收费之影响因素。
• Till now , studies on audit fees in china audit market are rarely few and all are normative research
  过去有关我国审计收费的研究并不多见，且多为规范研究。
• In 2001 , chinese listed companies were required to disclose their audit fees in annual reports for the fist time
  我国从2001年开始要求上市公司将审计收费信息在年报中进行披露。
• While pwc was paid 30 % more in audit fees this year , ernst & young did not see an increase at all
  今年，普华永道会计师事务所获得了超过30的审计费用份额，而安永会计师事务所则根本没有增长。
• Two ( 2 ) weeks before party b enters the audit site , party a shall pay party b the application fee , assessment & registration fee and audit fee
  甲方向乙方每次支付年金和监督审核费于监督审核前二周支付。
• Research logic and methods : the main purpose of this paper is to research on the determinants of audit fees in chinese a - share market
  因此,对我国a股上市公司年报审计收费影响因素的实证研究有其理论与现实意义。
• Two ( 2 ) weeks before party b enters the audit site , party a shall pay party b the application fee , assessment & registration fee and audit fee
  乙方进入现场审核前二周，甲方向乙方支付申请费、审定与注册费、审核费。
• In 2001 , chinese listed companies were required to disclose their audit fees for the fist time . pay to cpa went from secret to open
  2001年我国上市公司首次被要求披露审计师报酬，注册会计师的报酬从隐秘走向公开。
• This implies that treating the fee to asset ratio as audit pricing is equivalent to treating audit fee as audit pricing , and is more valid moreover
  由此说明，从审计费用率角度研究审计定价不仅等价于从审计费用角度研究审计定价，而且效果更明显。
• Thirdly , the china evidence finds that audit fee discounting happen not on the initial engagement but on the auditee and the auditor in the different region
  3 、事务所在初次签约时的审计收费并不存在价格折扣，但在异地审计时审计收费则存在着价格折扣。
• This will be seen as a continuing response to concerns over auditor independence - the ratio of audit to non - audit fees has fallen from 1 : 3 in 2002 to 1 : 0 . 8 in 2007
  审计独立性一直都是关注的焦点。审计费用和非审计费用的比率从2002年的1 : 3下降到2007年的1 : 0 . 8 。
• Secondly , the determinants of audit fees in china audit market are client size ; the number of subsidiaries ; account receivables / total assets and the location of accounting firm
  2 、影响审计收费的因素有上市公司的规模、上市公司附属子公司家数、应收款项占总资产的比例以及事务所所在地。
• Further modify the ambit of the oea to cover only office accommodation expenses , employment of assistants , audit fees , printing , publicity expenses and communication charges
  进一步修订营运开支津贴的涵盖范围，订明只可用以支付办公地方开支聘请助理的开支审计费用印刷费宣传物品开支和通讯费用
• Obtaining samples from listed companies disclosed audit fee of annual financial reports in 2000 and 2001 year , and using regression ' s method , this paper investigates the determinants of audit fees and that of audit fee to asset ratio , and compares them
  摘要本文以披露了2000年、 2001年年度财务报告审计费用的上市公司为样本，使用回归分析方法，研究了审计费用、审计费用率的影响因素并进行了比较。
• The results show that the significant determinants of the fee to asset ratio is the same as that of audit fee , the explanatory power of the fee to asset ratio model is higher than that of the audit fee model far away , the total asset explains 74 % of variation in the fee to asset ratio
  研究表明，审计费用与审计费用率具有相同的影响因素，各影响因素对审计费用率的解释度远远高于对审计费用的解释度，资产规模对审计费用的解释度达到74 % 。
• The client size is the most important factor of the determinants of audit fees . but the auditee risk is n ' t significantly influencing audit fees . we find that the coefficient on the variables capturing the auditee risk except for " lem " is insignificant
  另外我们还发现，上市公司风险因素对审计收费的影响并不显著，反映风险因素的四个虚拟变量只有基于避亏动机的盈余管理虚拟变量与审计收费显著相关，说明我国现阶段的审计收费中并不存在风险溢价。
• Thus , we attempt to investigate the determinants of audit fees of the chinese publicly held companies by empirical research . in the paper firstly we review the relevant literature for the design of the study , then develop our hypotheses , lastly multiple linear regression is employed to empirically analyze a sample comprised of 742 publicly held companies . the major empirical results are summarized below : firstly , the auditor brand - name reputation is significantly influencing audit fees in china audit market
  本文首先回顾了国外的相关文献，其目的在于总结国外已有相关文献的研究方法和结论，以作为发展文章理论分析和研究设计的基础；然后结合我国特有的研究背景，提出了本文的研究假设；最后采用多元回归的方法对742家样本公司进行了实证分析，结果发现： 1 、事务所声誉品牌对审计收费有着重要影响。