According to the theory, as the payment for the CPA's special service, the audit fee should reflect the value of audit service reasonably.
从理论上讲,作为注册会计师提供专业服务而向客户收取的报酬,审计收费应公允地反映独立审计服务的价值。
参考来源 - 中国独立审计收费问题与成因研究·2,447,543篇论文数据,部分数据来源于NoteExpress
By using the 772 samples selected at random from Chinese A-sharing companies in 2005 and 2006, this paper researches empirically the features of board of directors of listed company on the audit fee.
通过运用我国A股上市公司2005年和2006年随机选取的772个样本,就上市公司的董事会特征对审计费用的影响进行了实证研究。
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性?
As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
审计收费作为客户与注册会计师之间的重要的经济联系,是影响审计质量的重要因素之一,已逐渐成为审计研究的重要对象。
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