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会计师事务所审计收费的因素探讨 被引量:2

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摘要 会计师事务所审计收费要考虑哪些因素,这个一直是审计研究领域的热点问题。本文将运用多元线性回归模型,对我国上市公司审计费用的影响因素进行实证分析,分析外聘审计收费应考虑哪些因素。通过实证分析发现,被审计单位的资产规模、事务所的规模、审计意见类型、被审计单位实际控人类型与审计收费存在显著相关关系。最后,对实证结果进行总结,提出建议。
作者 田伟萍
出处 《时代经贸》 2018年第3期22-25,共4页 TIMES OF ECONOMY & TRADE
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