会计师事务所审计收费影响因素研究

会计师事务所审计收费影响因素研究

以我国深交所A 股上市公司2012-2014 年的数据为样本,对审计收费的影响因素进行了实证分析,发现资产总额、应收账款占比、会计师事务所规模与审计收费呈正相关,审计意见类型（假设标准意见为1,非标意见为0）与审计收费呈负相关....

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Veröffentlicht in:会计之友 2016 (23), p.99-102
1. Verfasser: 李燕 钟小娟
Format: Artikel
Sprache:chi
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实证
审计收费
影响因素
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container_title 会计之友
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creator 李燕 钟小娟
description 以我国深交所A 股上市公司2012-2014 年的数据为样本,对审计收费的影响因素进行了实证分析,发现资产总额、应收账款占比、会计师事务所规模与审计收费呈正相关,审计意见类型（假设标准意见为1,非标意见为0）与审计收费呈负相关.
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source 国家哲学社会科学学术期刊数据库 (National Social Sciences Database)
subjects 实证
审计收费
影响因素
title 会计师事务所审计收费影响因素研究
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