现金审计

现金审计的绝大部分审计工作都从银行对账单开始。

Most audit work on cash is done working from the bank statement .

现金审计中最重要的一步是审计师独立从银行获得存款余额函证。

The most important step in the auditing of cash is the independent verification of the balance with the bank .

而在那当中，只有一页介绍了现金审计中最关键的程序–独立的银行询证函。

Only one of those pages discusses the most critical step in the auditing process – the independent confirmation of bank balances .

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 .

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 .

负债及自由现金流量与审计收费

Debt , Free Cash Flow and Audit Fees

本研究提供的经验数据表明，自由现金流量和审计收费显著正相关，验证了自由现金流量假说。

The study provides empirical evidence suggests that free cash flow is positively related to audit fees , confirming the free cash flow hypothesis .

研究结果并没有找到自由现金流与审计费用存在正相关关系的证据，也并没有发现公司债务对管理层自由现金流代理问题的缓解作用。

They have not found any evidence of the positive correlation between them and also have not discovered that the debt does ease the issue of free cash flow .

并提出了如何加强现金和银行存款审计的几条措施。

Some measures are set forth on how to strengthen the auditing of cash and bank deposit .