1) Audit collect
审计收集
2) audit fees
审计收费
1.
Research of determinants of audit fees based on the influence of industries;
基于行业影响的审计收费影响因素研究
2.
A Test of the Free Cash Flow Hypothesis: Audit Fees Perspective;
自由现金流量假说检验:审计收费视角
3.
The Determinants of Audit Fees: Evidence From the China s Listed Companies in 2001—2003;
上市公司审计收费影响因素研究——来自上市公司2001—2003年的经验证据
3) auditing fee
审计收费
1.
By examining the auditing fees before and after the establishment of auditing committee, we find that the company with auditing committee pays fewer auditing fees than that without the committee.
本文的研究表明,审计委员会的设立在一定程度上降低了外部审计的控制风险,对审计委员会的信任也减少了一定的审计程序,降低了审计成本,这将促使外部审计师降低审计收费。
2.
Using principal components method to construct corporate governance index and make it proxy for corporate governance quality,the author investigates the effect of corporate governance quality on external auditing demand,auditing fee and auditing opinions.
运用主成分分析技术构建公司治理指数,并以此作为公司治理质量的衡量指标,考察了公司治理质量对审计师的选择、审计收费和审计意见的影响。
4) audit fee
审计收费
1.
The Effect of Firm s Debt Risk and Earnings Management on Audit Fee;
企业偿债风险与盈余管理对审计收费影响的实证研究
2.
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
3.
With the sample of China s listed companies in 2002,this paper empirically explores the impact of selfselection on audit fee.
文章运用Chaney、Jeter和Shivakumar(2004)的研究方法,以2002年我国证券市场A股上市公司为研究样本,对自选择问题对我国审计收费的影响进行了经验性探索。
6) tax audit
税收审计
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条