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审计收费问题探析

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摘要 〗我国审计市场需求不足、供给过剩的现状带来审计收费中的审计回扣现象。现行法律赔偿制度不完善导致审计风险低下,使审计收费中预期损失所形成的机会成本转化为事务所的现实利润,为审计回扣提供了操作空间。审计回扣的存在并不一定意味着审计质量的降低,但过度的审计回扣将影响审计质量。应完善审计收费制度。
作者 黄婷
出处 《湖南财经高等专科学校学报》 2006年第3期76-78,共3页 Journal of Hunan Financial and Economic College
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