摘要
本文从经济学的视角对会计师事务所的会计报表审计定价行为作一分析。该审计价格无疑要受审计市场条件、审计产出、审计成本与风险诸因素的影响。本文就此作了探讨 ;并建立了初步的教学模型 ,分别得出了一系列结论。
The thesis try to analyze the accouting firm's behavior from the angle of economics view. Doubtlessly, the audit price is affect by the audit market audit production audit cost and audit risk, and so on. The thesis analysas such factors in turn. Then establish preliminary mathematics model to gain a series of conclusion.
出处
《杭州电子工业学院学报》
2001年第6期86-91,共6页
Journal of Hangzhou Institute of Electronic Engineering
