自我服務偏見 的英文怎麼說
中文拼音 [zìwǒbìwùpiānjiàn]
自我服務偏見
英文
self serving bias- 自 : Ⅰ代詞(自己) self; oneself; one s own Ⅱ副詞(自然;當然) certainly; of course; naturally; willin...
- 我 : Ⅰ代詞1. (稱自己) i; my; me 2. (指稱我們) we; our; us 3. (""我、你"" 對舉, 表示泛指) 4. (自己) self Ⅱ名詞(姓氏) a surname
- 服 : 服量詞(用於中藥; 劑) dose
- 務 : Ⅰ名詞1 (事情) affair; business 2 (姓氏) a surname Ⅱ動詞1 (從事; 致力) be engaged in; devote...
- 偏 : Ⅰ形容詞1 (不正; 歪斜) inclined to one side; slanting; leaning 2 (只側重一面) partial; prejudi...
- 見 : Ⅰ動詞1 (看到; 看見) see; catch sight of 2 (接觸; 遇到) meet with; be exposed to 3 (看得出; ...
- 自我 : 1 (自己) oneself; self 2 [心理學] ego; 自我保護 self protection; 自我評價 self assessment; self...
- 服務 : give service to; be in the service of; serve
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After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it
通過實證,得出的結論主要有:我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關;出具非標準無保留意見的審計報告,審計費用較高,但審計質量並沒有提高;提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高,上市公司有利用這些服務收買審計意見的行為;在有中期審計和專項審計或管理咨詢的公司,注冊會計師初次審計存在一定的「削價」行為;上市公司獨立審計市場自發形成審計價格下限,但沒因此促成審計質量自發的提高。
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