审计费用

本研究在控制相关变量下，采用OLS经验检查自由现金流量和审计费用之间的关系，从审计费用视角检验自由现金流量假说和债务控制假说。

After controlling for related variables , the study applies OLS to examine empirically the relationship between free cash flow and audit fees test the free cash flow hypothesis and debt control hypothesis from audit fees perspective .

速动比率和盈利能力对审计费用的影响不显著。

Quick ratio and profitability don 't significantly affect audit fees .

BETA系数对公司审计费用影响的实证研究

BETA Coefficient and Audit Price : Empirical Evidence from China 's List Companies

但是Ferguson和Taylor（2007）的研究却对自由现金流代理问题与审计费用之间的正相关关系产生质疑。

While , Ferguson and Taylor ( 2007 ) oppugn the positive correlation between free cash flow and audit costs .

ST、PT类上市公司支付的年报审计费用相对较高。ST、PT类公司变更会计师事务所的现象相对较多。

The auditing fees paid by ST 、 PT companies are relatively higher , and the phenomenon of changing accounting firms among ST 、 PT companies is relatively common .

实证结果表明，审计师排名、审计费用与内部控制鉴证报告的披露与IPO抑价存在显著的负相关关系，但显著的程度相对较低，而内控报告整改措施披露对IPO抑价没有显著影响。

Empirical results show that , there are significant negative correlation between auditor ranking , audit costs and internal control assurance report , but degree was low , while rectify measure did not significantly affect on IPO Underpricing .

Gulf和Tsui（19982001）也验证了Jensen所提出的债务控制假说，实证结果也显示债务的存在削弱了自由现金流与审计费用正的相关性。

Gulf ( 1998 ) and Tsui ( 2001 ) has also verified Debt Control Hypothesis proposed by Jensen ; the empirical result also shows that the existence of the debt weakens the positive correlation between free cash flow and audit costs .

审计费用是注册会计师和委托客户之间联系的经济纽带。

Audit fees are the economic link between CPA and auditees .

我国上市公司审计费用实证分析

Empirical Analysis of the Audit Fee of Chinese Listed Companies

上市公司披露的财务报告审计费用为本文写作提供了数据基础之一。

Financial reports disclose audit fees to provide one of data foundations .

该法实施之后，审计费用剧增。

Auditing expenses ballooned soon after the law was introduced .

公司应分项披露报告年度各项审计费用。

The company shall disclose the annual audit expenses separately .

审计费用的决定因素&来自我国B股上市公司的数据分析

Audit Fees Determinants & Data Analysis from B Stock Market of China

审计师规模、审计费用与审计意见购买

Auditor Size , Audit Fees and Audit Opinion Shopping

资产负债率则表现为既直接与审计费用率相关，又通过资产规模间接与审计费用率相关；

The asset-liability ratio is a direct and indirect factor related to ROF .

审计费用将由你支付。

The audit will be completed at your expense .

独立审计费用影响因素分析&基于消费者效用视角

Analysis of Influencing Factors of Independent Audit Costs

谁应支付的审计费用？

Who should pay the audit cost ?

在对审计费用进行分析时，没有考虑通货膨胀等因素对审计费用的影响。

Cost , inflation and other market factor not considered in the analysis of audit fees .

本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。

This paper investigates the effect of adopting IFRS in China on the pricing of audit services .

上市公司年报审计费用率与审计意见的相关性研究

An Empirical Study at the Correlation between Audit Fee and Audit Opinion of Annual Report of Listed Companies

行业特征、公司规模、公司业务复杂性、资产流动性是影响审计费用的重要因素；

Industrial characteristic , firm size , corporate business complexity and asset liquidity are important factors affect audit fees ;

我国上市公司审计费用率模型研究

A Research on Model about the Ratio of Audit Fee to Asset Size for the Stock Market of China

谈判能力与审计费用的相关性检验&基于中国上市公司审计市场的经验证据

Correlation Test of Bargaining Power and Audit Pricing & Empirical evidence from the audit market of Chinese listed companies

董事会特征是一个能对董事会治理进行相应数量描述的变量，而阐述董事会特征与审计费用之间关系的主要理论观点有审计需求观和审计风险观。

The perspectives which describe the relationship between the board characteristics and audit fees are audit-demand perspective and audit-risk perspective .

但是，根据具体的公司来细分审计费用，可以看出审计费用并不是被四大会计师事务所均分的。

But a breakdown of fees by individual firms showed the increase was not spread evenly among the big four .

从性质上看，审计费用就是注册会计师提供审计服务产品的价格。

So the audit in g charge is the price of service product which offered by the Certified Public Accountant .

审计费用高于经济处罚，是大量审计合谋事件发生的原因之一；

The audit expense is higher than economical punishment , which is one of reasons that why audit plot usually occurs ;

当年支付的允许的其他服务一般不应高于当年审计费用和与审计有关的费用。

The permitted other services paid during the year ordinarily should not exceed the audit and audit-related fees for that year .

女性成员的比例的回归结果显示，其与审计费用的关系不显著。

The regression results concerning the proportion of female members show that its relationship with the audit fee is not significant .