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上市公司外包审计业务水平研究——基于本土所与国际“四大”的比较

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摘要 本文对国际"四大"与国内本土所的审计质量、审计收费进行了分析评估,以期为我国上市公司外包审计业务寻找高性价比的会计师事务所。从总体上看,国内本土所的审计收费较低,并且本土所的审计质量也有所保障,社会各界对国际"四大"的盲目崇拜正在逐渐减退。
作者 史婧婧
机构地区 南京审计学院
出处 《商业会计》 2013年第24期56-58,共3页 Commercial Accounting
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