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内部控制审计收费的影响因素探析——基于我国A+H股上市公司的数据分析 被引量:4

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摘要 内部审计作为一项新兴的审计业务,其收费标准受到我国会计事务所和上市公司的关注。本文以Simunic审计定价模型影响因素为基础,选用我国A+H股上市公司2011年的数据,对内控审计收费的影响因素进行分析并提出相关建议。
作者 黄秋菊
出处 《价格理论与实践》 CSSCI 北大核心 2012年第10期68-69,共2页 Price:Theory & Practice
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