资源描述：
《审计费用影响因素浅析》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、题目：审计费用影响因素浅析5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachieve摘要审计费用是被审计单位支付给事务所用于购买其专业的审计服务的
2、费用,是交易双方形成的价格，反映着在审计服务上的供求关系。首先,支付的费用应当能恰当超过审计服务的成本及价值。公允的审计收费一般说明提供审计服务的事务所拥有很好的职业操守和声誉。然而，不公允的审计费用则会影响服务的质量。其次,由于事务所和股东的关系断层,容易造成供给方和被审计单位的管理层之间的合谋,从而损害股东的利益。所以作为反应审计双方是否公允的审计费用具有相当的研究价值。我国需要建立起恰当的审计费用收取标准,规范审计服务市场。通过对审计费用构成以及审计市场进行分析，对审计费用影响因素有更明确的认识，进而寻找应对中国审计收费
3、市场的对策。【关键字】审计费用影响因素对策ABSTRACT9Auditfeeispaidbyauditunitforpurchasingtheprofessionalcertificationserviceoftheaccountingfirm,whichisthepricethatbothpartagreewith.Itreflectsthesupplyanddemandrelationshipoftheaccountingfirmsandauditunit.Firstofall,thefeescertifiedpublic
4、accountantschargefromauditclient'sauditshouldreallyreflecttheprofessionalattestationservicevalueCPAprovided,toohighortoolowauditfeeswillaffectthequalityandindependenceoftheprofessionalassuranceservice.Secondly,becauseofthefaultbetweenauditfirmandshareholders,itiseas
5、ytocausecollusionbetweentheCPAandmanagement,thiswillharmtheinterestsoftheshareholders.Sotheauditfee,asasign,hasconsiderablevaluetoresearch.Ournationisurgelytobuildupseriesofstandardsofaufitfeetomakethepriceofauditservicemorereasonableandmorestandard.Analysisingtheau
6、ditmarketandthemultipleelementsthatcontributetotheauditfeedogreathelp.Itcanhelpushaveaclearknowledgeofaffectingfactorsofauditfeessoastohelplookforthesuitablesolutionstotheformulatetheauditpricingmarket.Inforeigncountries,someofthemalreadyhasarelativelymatureresearch
7、market,inthesearea,Chianhasalongwaytogo.Chinahasdesperateneedtoestablishthechargestandardauditfees,auditservicemarketpricingformationmechanism.Thepurposeofthispaperistoanalysisthemaintheoryregardingtheinfluentialfactors,theauditpricingmarketandstudytherelatedmutiple
8、influencingfactors,providesthebasisformakingtheauditfees.1.【Keywords】AuditfeeInfluencialfactorsSolution9前言1.1选题的背景和意义在国外，学者们对事务所的审计收费有着较高的
