对我国审计收费制度及收费现状的理性思考

Reflections on China's Current Audit Fee Rule and Audit Fee Situation

结合我国特殊的制度背景研究审计收费问题已逐渐成为审计理论研究的热门话题。本文在相关课题调研的基础上 ,对我国审计收费现状进行了分析 ,并结合中西方审计收费制度的理论和实践 。

Researched on audit fee, especially based on China's system background, became the popular issue of auditing theory. Based on some question of study and investigation, this paper connected with the theory and practice of foreign audit fee rule, analysed China's current audit fee, put forward some proposal of China's audit fee rule.