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审计收费与审计质量的关系分析 被引量:4

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摘要 审计质量和审计收费之间存在着正方向的关联关系,从经济学的角度,将审计报告作为一种商业产品进行分析,高成本保证高质量;另外,我们引入博弈论观点,从委托人和注册会计师期望的经济收益的博弈来分析审计质量与审计收费之间的正关联关系。
作者 邹筑臣
出处 《当代经济》 2006年第07X期99-100,共2页 Contemporary Economics
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