审计成本

估计审计重要性水平影响审计成本。

Estimated auditing materiality level affects auditing cost .

分析性复核是会计报表审计中的一种十分重要审计程序与技术方法，它对提高审计工作的效率，降低审计成本与审计检查风险，确保审计质量有着非常重要的现实意义。

Analytical check is the very important audit procedure and technical method for accountant 's reporting statistics , which has realistic significance in improving auditing work efficiency , decreasing auditing cost and risk and guaranteeing auditing quality .

政府审计成本管理探析

Research on Cost Management of Governmental Audit of our Country

高校内部审计成本的相关因素分析与控制

Analysis on Related Facts of Internal Audit Cost and its Control in Universities

审计师轮换制度下的审计成本分析

Audit Cost Analysis of the Auditor Alternation System

该系统要求信赖成本资料，并通过审计成本而得以强化。省略不必要的词，并作词序调整。

This system requires confidence in the cost information , and this is reinforced by cost auditing .

调查显示，与注册会计师轮换不同，注册会计师事务所轮换较为彻底，但事务所轮换也带来了较高的审计成本。

Different from the CPA rotation , the audit firm rotation is complete , but such rotation also brings about the high audit cost .

有效的内部控制不仅可以节约注册会计师的审计成本投入，而且还能够降低其所承担的审计风险。

Effective internal control not only saves the cost that CPA provides the audit service , but also reduces the risk of material misstatement of financial statements .

从鉴证业务三要素、审计成本和内部控制审计的目的和产生的原因，重新定位内部控制审计为基于责任方认定的业务。

With three elements of attestation , audit costs and information disclosure , this paper relocates the business of the audit of internal control as business based on responsibility .

在假设事务所是理性人的基础上，为了使审计成本达到最低，寻求最优的审计质量；为了提升事务所的竞争优势，寻求审计净价值的最大值。

Assuming offices being rationale , the optimum audit quality is obtained for the lowest audit cost and the highest value of net audit value is obtained in order to improve the competitive superiority of the practices .

CPA审计项目成本控制：理论拓展与路径选择

Cost Control of CPA Audit Projects : Theory Developing & Path Selecting

须有审计、成本会计和税务方面的经验。

Experience in auditing , cost accounting and taxation is necessary .

中国资本市场审计舞弊成本研究

Discussion On CPAs ' Violation Cost Based on the Capital Market of China

注册会计师审计与成本效益原则

CPA Auditing and Cost - Benefit Principle

审计失信成本低；

Dishonesty cost is lower ;

审计项目成本的高低影响着审计效率与审计质量，以及审计收益的实现程度。

The level of cost of audit projects has important impact on efficiency , quality and the realization extent of the audit income .

研究显示，联合审计的成本平均高出约10%，对于质量更高的审计服务而言，这无疑是一个合理价格。

Studies have shown that , on average , costs of joint audits go up by about 10 per cent surely an acceptable price for a higher quality service .

BSCI能有效防止出口到欧洲货物的多重审计，节约成本和时间，使产品在欧洲更具市场竞争力，特别注意BSCI报告的最长有效期为3年。

BSCI is an effective way to avoid multi-audits , save time and cost , and make your products more competitive in European markets ; special note BSCI report is valid for3 years .

目标指示数据的获取获得审计证据的成本

Target data acquisition cost of obtaining evidence

从代理理论来看，传统内部审计部门属于成本中心。

From the prospect of agency theory , traditional internal auditing department is a cost center .

注册会计师审计行为的成本效益分析

Cost-benefit Analysis of CPA Auditing Behavior

获得审计证据的成本

Cost of obtaining evidence

由此可见，审计实质是代理成本中的监督成本，是降低代理成本的重要途径。

Auditing is one of methods releasing agent cost .

审计风险与审计成本的分析与决策

Analyses and Decisions about Audit Risk and Audit Cost

笔者认为，有必要深入研究审计项目或有成本控制理念、制定科学的控制策略，更好地规避审计风险、提高审计绩效。

In our view , it is necessary to probe deeply in the concept of contingent cost control of audit projects . and design scientific control strategy to evade or control audit risk and improve audit performance .

并进一步从模型分析过程中讨论审计质量和审计成本以及审计净价值的关系，最终从中获得提升事务所竞争力的三大竞争要素&公众形象、审计效率、可赔偿资本风险比率。

In analyzing process of the models , the relation audit quality , audit cost and net audit value is discussed to get the three important competitive factors , public image , audit efficiency and compensable capital ratio .

而审计师追求高质量的审计报告，会增加审计成本、降低利润。

The pursuit of high-quality of audit reports will increase audit costs and reduce profits .

审计定价是综合考虑审计成本、审计质量、审计风险等因素的产物，在审计市场上占据着极为重要地位。

In the auditing market , Audit pricing have occupies a very important position , it is the product which contains the costs of the audit , audit quality and audit risk .

最后，笔者认为应该从完善煤炭成本系统、深化煤炭价格体系改革、强化企业成本审计与收益审计等方法完善成本补偿系统，实现企业可持续发展。

Finally , I think , it is necessary to use these methods such as improving cost system , developing coal pricing system reform and so on , to improve costs compensation system and realize the sustainable development of the coal mining company .

从理论上来讲，审计定价主要受两个因素影响，即审计成本与审计风险。

In theory , the audit pricing is mainly affected by the audit cost and the audit risk .