费用审计

研究与开发费用审计是对企业研究与开发费用使用的经济性、效益性、合法性及企业相关管理行为合理性的审查。

The preferential tax policy , pre-tax deduction of the cost for research and development , is greatly stimulating the formation of national innovational ability .

开展研究与开发费用审计，要从企业内部控制制度、经费投入、联合研究与开发、信息网络管理、智力投资、激励创新机制等诸多方面入手，以达到提高企业经济效益的目的。

The essay suggests the auditing of R D expenses should be carried out in the following aspects : the inner control system of the business , joint R D , information network management , brainpower investment , motivation and innovation mechanism and etc.

审计师规模、审计费用与审计意见购买

Auditor Size , Audit Fees and Audit Opinion Shopping

实行工程量清单报价后，工程变更及其签证费用的审计是工程结算审计的关键。

After carrying out engineering quantity list , engineering alteration and the expenses is the key of engineering balance audit .

通过研究2001年、2002年我国证券市场A股年度财务报告审计费用、审计费用率得出：年报审计费用与资产规模显著正相关，审计费用率与资产规模显著负相关；

This paper discusses the audit fee and ratio of auditor fee to asset ( ROF ) from annual reports about the listed companies in Chian A-share market .

利用物流费用管理审计成果，提出四川烟草商业企业物流费用管理的具体实施措施。

By use of the results in logistics cost management audit , this paper gives the detail measures of managing logistics activity-based costs of Sichuan tobacco business enterprises .

本文研究了中国证券市场对审计失败的反应，并且从审计费用和审计质量两个角度研究了审计失败导致的审计师声誉损失产生的长期经济后果。

This thesis examined the Chinese stock market reaction to audit failure , and from two angle points of audit fee and audit failure to examine the long term economic results of audit failure .

为了更好地进行差旅费用报销审计流程再造，A公司从业务流程审计，组织架构，管理制度，内部控制，应用技术等方面考虑，全面更新改进现有费用报销审计流程。

In order to achieve the successful and a complete expense reimbursement audit process reengineering , A multinational company considers from area including business process , organization structure , management policies , internal control and technology applications .

经过实证研究发现，我国西部地区上市公司的会计盈余质量与存货、主营业务利润、资产减值损失、销售和管理费用、审计意见五大因素相关性较大，其他的指标影响并不显著。

Through empirical study , we found that the accounting earnings quality of the listed companies in western region has a larger correlation between the five factors which are stock , the main business profits , asset impairment loss , sales and administrative expenses , the audit opinion .

注册会计师严格按照职业规范和收费标准进行职业而使审计时间、审计费用和审计报告类型不满足客户要求以致丢掉客户的现象日渐增多。

The certified public accountant carries on auditing according to the operation norms and audit expenses standards strictly , and enables audit time , audit fee and audit report type not to satisfy the demands of consumers so that the CPA is rejected to continue auditing for the corporation .

浅议固定资产投资借款费用资本化审计

Discussion on the Audit on the Borrowing Cost Capitalization for Fixed Asset Investment

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

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 .

因此，我国上市公司审计费用主要由审计的产品费用所决定，从而会计师事务所的审计收费主要反映了现实的审计成本，而审计风险等潜在风险成本并没有在审计收费中体现出来。

So , from the analysis of the article , we can see that the audit fee is mainly reflecting the actual cost of the auditor and some underlying risk like auditing risk is not included in the audit fee .

实证部分笔者主要两个模型进行检验的：第一个模型为正常审计收费的估算模型，异常审计收费为公司实际支付的审计费用减去正常审计收费之差。

In the empirical part , the author uses two main models to test . The first model is the normal audit fee estimation model , abnormal audit fees is the result actually paid audit fees by the company minus the normal audit fee .

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 .

设立一个能代表众多审计报告使用者来进行审计委托并从中支付审计费用的上市公司审计基金是一个新的构想。

It is a new idea to create a fund of audit for listed companies that represents the numerous users of audit reports to entrust an auditor and pay for expenses .

结论表明，以盈余管理、审计费用和非标准审计意见作为上市公司治理效率的代理变量，强制性双重审计制度总体上具备显著的公司治理效应。

It is concluded that , in general , duplicate audit institution has shown significant corporate governance efficiency from the view of earnings management , audit fees and the probability of qualified audit opinion .