audit fee 中文意思是什麼

audit fee 解釋
查帳公費
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  • fee : n 1 報酬；薪水；公費；手續費；稅；會費，學費，報名費，入場費。2 賞金，小賬。3 【歷史】（封建時代...
  1. 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。
  2. The results show that the significant determinants of the fee to asset ratio is the same as that of audit fee, the explanatory power of the fee to asset ratio model is higher than that of the audit fee model far away, the total asset explains 74 % of variation in the fee to asset ratio

    研究表明，審計費用與審計費用率具有相同的影響因素，各影響因素對審計費用率的解釋度遠遠高於對審計費用的解釋度，資產規模對審計費用的解釋度達到74 % 。
  3. The government will charge a fee to recover the administrative cost for issuing excavation permits and carrying out audit inspections in streets, according to the user - pays principle

    政府會根據用者自付原則，收回簽發挖掘準許證及進行街道審核巡查的行政費用。
  4. Since sec required the listed companies to disclose external audit fees at the beginning of 1980s, foreign scholars have studied different questions about audit fee in securities market. their studies discussed supervision and state of public audit from the point of audit fee

    自二十世紀八十年代初美國證券交易會要求披露外部審計費用以來，西方學者對獨立審計市場與市計費用有關的問題進行了不同的研究，這些研究從審計費用角度探討了獨立審計市場監管、執業狀況。
  5. Scope of services provided are still typical types, i. e. audit, taxation, book - keeping and company secretarial services, etc. more than 40 % of the replies claimed that they would benefit after china entered into wto. around 30 % of the replies showed interest in expanding their business to china. the factors they will consider included relationship with mainland clients and others, understanding of china cultures and policies and availability of capital, etc. the strategies they will consider in improving their business results are merging with other cpa firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in china market, etc

    本研究採用資料搜集形式輔以問卷調查，結果反映出大部份香港中小型會計師事務所的員工人數及業績都比不上過往；而業務范圍仍保持傳統審計、稅務、會計記帳、公司秘書等服務模式；有四成以上的回應者認為大陸入世會對其業績有正面影響；有三成以上回應者表示會到大陸執業；而若考慮到大陸執業，回應者稱主要的考慮因素為與內地客戶等之聯系、對大陸的了解及資金等，至於改善業績，回應者說主要會考慮與其它事務所合併、轉移本地業務范圍及重點、裁員減薪、減低服務收費、北上開拓業務等。
  6. In 2002, professor ronen proposed a new concept ? financial statement insurance. under financial statement insurance system, listed companies no longer hire accounting firms to conduct financial statement audit, but rather purchase a kind of insurance ? financial statement insurance from insurance companies. these insurance companies then will audit the listed companies and decide the insurance fee and insurance rate according to risk assessment. additionally, loses to investors, which are caused by fraudulent or inadequate statement, should be afforded by the insurance company

    在財務報表保險制度中，上市公司不再直接聘請注冊會計師對財務報表進行審計，而是向保險公司投保財務報表保險，保險公司聘請注冊會計師對所投保的上市公司進行審計，根據風險評估結果決定承保金額和保險費率，對因為財務報表的不實陳述或漏報給投資者造成的損失，由保險公司負責向投資者進行賠償。
  7. Obtaining samples from listed companies disclosed audit fee of annual financial reports in 2000 and 2001 year, and using regression ' s method, this paper investigates the determinants of audit fees and that of audit fee to asset ratio, and compares them

    摘要本文以披露了2000年、 2001年年度財務報告審計費用的上市公司為樣本，使用回歸分析方法，研究了審計費用、審計費用率的影響因素並進行了比較。
  8. 2 the surveillance total fee per time should be paid to aqa at least 10 days before the surveillance on - site audit

    每次的監督審核總費用，申請組織應在實施現場監督審核至少10天前支付給aqa 。
  9. 2 the surveillance total fee per times should be paid to aqa at least within one week before the surveillance on - site audit

    每次的監督審核費總計，由申請組織至少在實施監督現場審核前一周內支付給aqa 。
  10. This implies that treating the fee to asset ratio as audit pricing is equivalent to treating audit fee as audit pricing, and is more valid moreover

    由此說明，從審計費用率角度研究審計定價不僅等價于從審計費用角度研究審計定價，而且效果更明顯。
  11. Two ( 2 ) weeks before party b enters the audit site, party a shall pay party b the application fee, assessment & registration fee and audit fee

    甲方向乙方每次支付年金和監督審核費于監督審核前二周支付。
  12. Thirdly, the china evidence finds that audit fee discounting happen not on the initial engagement but on the auditee and the auditor in the different region

    3 、事務所在初次簽約時的審計收費並不存在價格折扣，但在異地審計時審計收費則存在著價格折扣。
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