auditing fee造句
例句與造句
- Further modify the ambit of the oea to cover only office accommodation expenses , employment of assistants , audit fees , printing , publicity expenses and communication charges
進(jìn)一步修訂營運(yùn)開支津貼的涵蓋范圍，訂明只可用以支付辦公地方開支聘請(qǐng)助理的開支審計(jì)費(fèi)用印刷費(fèi)宣傳物品開支和通訊費(fèi)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年年度財(cái)務(wù)報(bào)告審計(jì)費(fèi)用的上市公司為樣本，使用回歸分析方法，研究了審計(jì)費(fèi)用、審計(jì)費(fèi)用率的影響因素并進(jìn)行了比較。 - 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，審計(jì)費(fèi)用與審計(jì)費(fèi)用率具有相同的影響因素，各影響因素對(duì)審計(jì)費(fèi)用率的解釋度遠(yuǎn)遠(yuǎn)高于對(duì)審計(jì)費(fèi)用的解釋度，資產(chǎn)規(guī)模對(duì)審計(jì)費(fèi)用的解釋度達(dá)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
另外我們還發(fā)現(xiàn)，上市公司風(fēng)險(xiǎn)因素對(duì)審計(jì)收費(fèi)的影響并不顯著，反映風(fēng)險(xiǎn)因素的四個(gè)虛擬變量只有基于避虧動(dòng)機(jī)的盈余管理虛擬變量與審計(jì)收費(fèi)顯著相關(guān)，說明我國現(xiàn)階段的審計(jì)收費(fèi)中并不存在風(fēng)險(xiǎn)溢價(jià)。 - 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
本文首先回顧了國外的相關(guān)文獻(xiàn)，其目的在于總結(jié)國外已有相關(guān)文獻(xiàn)的研究方法和結(jié)論，以作為發(fā)展文章理論分析和研究設(shè)計(jì)的基礎(chǔ)；然后結(jié)合我國特有的研究背景，提出了本文的研究假設(shè)；最后采用多元回歸的方法對(duì)742家樣本公司進(jìn)行了實(shí)證分析，結(jié)果發(fā)現(xiàn)： 1 、事務(wù)所聲譽(yù)品牌對(duì)審計(jì)收費(fèi)有著重要影響。 - It's difficult to find auditing fee in a sentence. 用auditing fee造句挺難的
- This paper uses the audit fees studying framework of simunic , via the comparison of audit prices and product differentiation among large - scale native audit firms , small - scale native audit firms and cooperative audit firms , to search for the real face of the china auditing market
本文則致力于從事實(shí)中尋求證據(jù)，利用simunic審計(jì)公費(fèi)研究框架，通過對(duì)比本土大型會(huì)計(jì)師事務(wù)所、本土小型會(huì)計(jì)師事務(wù)所、合作所的審計(jì)公費(fèi)水平與審計(jì)質(zhì)量差異，探討我國上市公司審計(jì)市場結(jié)構(gòu)的現(xiàn)狀。 - Model 1 discusses the determinats of audit fee , model 2 discusses the relation between audit fee and audit quality . the data of 384 companies used in the models are selected from the listed companies that have disclosed their audit fees and other finance informations of 2001
模型1主要探討上市公司年度審計(jì)費(fèi)用的決定因素，模型2主要探討審計(jì)費(fèi)用和審計(jì)質(zhì)量的關(guān)系，模型回歸采用的數(shù)據(jù)均為公布2001年度的審計(jì)報(bào)酬以及其他財(cái)務(wù)等信息的上市公司中抽取的384家樣本公司的數(shù)據(jù)。 - Since sec required the listed companies to disclose external audit fees at the beginning of 1980s , foreign scholars have studied different questions about audit fee in securities market . their studies discussed supervision and state of public audit from the point of audit fee
自二十世紀(jì)八十年代初美國證券交易會(huì)要求披露外部審計(jì)費(fèi)用以來，西方學(xué)者對(duì)獨(dú)立審計(jì)市場與市計(jì)費(fèi)用有關(guān)的問題進(jìn)行了不同的研究，這些研究從審計(jì)費(fèi)用角度探討了獨(dú)立審計(jì)市場監(jiān)管、執(zhí)業(yè)狀況。 - Research background : in 1980s , american scholars began to pay attention to questions about audit fees in securities market . their studies included normative research and empirical research ; their conclusions have enriched audit theory and offered empirical evidence for the supervision department to make supervision measures
美國會(huì)計(jì)理論界對(duì)審計(jì)收費(fèi)問題不僅開展了規(guī)范性研究,還充分利用證券市場的經(jīng)驗(yàn)數(shù)據(jù)對(duì)有關(guān)問題做了實(shí)證檢驗(yàn),其研究結(jié)果不僅豐富了審計(jì)理論,也為政府相關(guān)部門制定監(jiān)管措施提供了經(jīng)驗(yàn)證據(jù),促進(jìn)了審計(jì)市場的健康發(fā)展。 - It uses both normative research and empirical research in this paper : it discusses the concept of audit quality and audit fees deeply by normative research , and utilizes the relevant data in the chinese securities market to get the determinants of audit fees by empirical research . structure of the paper : this paper is divided into 6 chapters altogether . the structure and main points are listed as follow : chapter 1 : the background of audit fees study
二、研究方法本文以研究我國a股上市公司年報(bào)審計(jì)收費(fèi)的影響因素為主線,運(yùn)用規(guī)范的研究方法對(duì)審計(jì)質(zhì)量、審計(jì)收費(fèi)和審計(jì)風(fēng)險(xiǎn)等問題進(jìn)行了較為深入地論述;文章對(duì)我國a股上市公司2003年的年報(bào)審計(jì)費(fèi)用做了描述性統(tǒng)計(jì),同時(shí)利用我國證券市場的相關(guān)數(shù)據(jù),結(jié)合運(yùn)用計(jì)量經(jīng)濟(jì)學(xué)的方法進(jìn)行了實(shí)證研究。 - Professional services may include property or asset valuation , technical and or feasibility studies , consultancy , etc . such payments , however , should exclude building management fees , accountancy fees , audit fees and legal fees , which in normal circumstances are seldom included under " management or consultancy fees "
專業(yè)服務(wù)可包括物業(yè)或資產(chǎn)估值，技術(shù)性或可行性報(bào)告，顧問服務(wù)等。但不應(yīng)包括樓宇管理費(fèi)，會(huì)計(jì)師費(fèi)用，核數(shù)師費(fèi)用及律師費(fèi)。通常管理費(fèi)或顧問費(fèi)不會(huì)包括這些費(fèi)用。 - Till now , studies on audit fees in china securities market are rarely few and most of all are normative research . a series of empirical research , which are carried on to study the problem of audit fees in chinese securities market , will not only help investors understand annual report , but also offer empirical evidence for the supervision department to make supervision measures
對(duì)我國上市公司的年報(bào)審計(jì)收費(fèi)問題進(jìn)行一系列實(shí)證研究,必將為廣大投資者正確解讀審計(jì)收費(fèi)信息提供幫助,從而幫助他們從上市公司的年報(bào)中獲得更多對(duì)投資決策有用的信息,也可以為證券監(jiān)管部門制定相關(guān)監(jiān)管措施提供依據(jù)。 - After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries , and auditor ' s scale ; while the audit opnion is not clean , audit fees are higher , but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative . ; when auditors give special audit or consultations , they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market , but audit quality is n ' t improved for it
通過實(shí)證，得出的結(jié)論主要有：我國證券市場的審計(jì)費(fèi)用和客戶資產(chǎn)、經(jīng)營規(guī)模、事務(wù)所規(guī)模顯著正相關(guān)；出具非標(biāo)準(zhǔn)無保留意見的審計(jì)報(bào)告，審計(jì)費(fèi)用較高，但審計(jì)質(zhì)量并沒有提高；提供專項(xiàng)審計(jì)或管理咨詢服務(wù)的事務(wù)所收取的審計(jì)費(fèi)用顯著偏高，上市公司有利用這些服務(wù)收買審計(jì)意見的行為；在有中期審計(jì)和專項(xiàng)審計(jì)或管理咨詢的公司，注冊(cè)會(huì)計(jì)師初次審計(jì)存在一定的“削價(jià)”行為；上市公司獨(dú)立審計(jì)市場自發(fā)形成審計(jì)價(jià)格下限，但沒因此促成審計(jì)質(zhì)量自發(fā)的提高。 - The responsibilities and practice risks imposed on auditors by the government are entirely out of proportion to their rewards . the short term consequence may be higher auditing fees as a means of compensation . this could eventually cause higher costs of operation for businesses in hong kong
公司管治不僅僅是著重監(jiān)管，而是更著重給予公司長遠(yuǎn)發(fā)展的活力空間，任何一種模式，都不應(yīng)該扼殺公司管理階層的創(chuàng)意和推廣業(yè)務(wù)的動(dòng)力，亦需對(duì)公司管理層給予一定的公平合理的回報(bào)和待遇。 - Professional services may include property or asset valuation , technical and or feasibility studies , consultancy , etc . such payments , however , should exclude building management fees , accountancy fees , audit fees and legal fees , which in normal circumstances are seldom included under " management consultancy fees "
專業(yè)服務(wù)可包括物業(yè)或資產(chǎn)估值，技術(shù)性或可行性報(bào)告，顧問服務(wù)等。但不應(yīng)包括樓宇管理費(fèi)，會(huì)計(jì)師費(fèi)用，核數(shù)師費(fèi)用及律師費(fèi)。通常管理顧問費(fèi)不會(huì)包括這些費(fèi)用。