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AH股公司境内外审计收费差异的影响因素研究 被引量:6
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作者 耿建新 刘圆圆 《上海立信会计学院学报》 北大核心 2009年第6期58-67,共10页
选取AH股公司2001年至2007年的审计收费数据,对影响其境内外审计收费差异的因素进行回归分析。结果显示,影响AH股公司境内外审计收费差异的因素主要有:(1)以资产规模、子公司数目和净利润差异调整项目数衡量的审计业务复杂性;(2)以上市... 选取AH股公司2001年至2007年的审计收费数据,对影响其境内外审计收费差异的因素进行回归分析。结果显示,影响AH股公司境内外审计收费差异的因素主要有:(1)以资产规模、子公司数目和净利润差异调整项目数衡量的审计业务复杂性;(2)以上市地总数和审计意见类型衡量的审计业务风险程度;(3)同一集团审计的情况;(4)境内外审计师是否为四大所;(5)境外审计师的变更;(6)公司经营年份数;(7)境内外工资水平的对比关系。 展开更多
关键词 审计收费差异 AH股上市公司 双重审计 影响因素
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关于注册会计师审计收费问题的探析 被引量:1
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作者 王建辉 《价格月刊》 北大核心 2007年第8期16-19,共4页
当前我国会计师事务所主要采用的是计件制的审计收费方式,且对于审计费用的披露规定的比较模糊,这种审计收费现状对于增强审计市场的透明度,提高审计质量等方面都有不良的影响。因此,改善我国审计收费的现状,需要积极借鉴国外计时制的... 当前我国会计师事务所主要采用的是计件制的审计收费方式,且对于审计费用的披露规定的比较模糊,这种审计收费现状对于增强审计市场的透明度,提高审计质量等方面都有不良的影响。因此,改善我国审计收费的现状,需要积极借鉴国外计时制的审计收费模式,增强相关监管部门的监督力度以及对相关制度的完善。本文试图从影响审计收费的因素及现状、问题及原因、解决措施等方面进行探讨,目的是为了改变我国的审计收费现状,提高审计质量。 展开更多
关键词 审计收费 收费差异 审计付费模式
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Comparative Analysis of Household Consumption Pattern of Local and Imported Rice in Ekiti State, Nigeria
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作者 Oseni Joseph Olumide 《Journal of Life Sciences》 2015年第4期181-187,共7页
The paper examined the consumption pattern and attitude of households for local and imported rice in Ekiti State, Nigeria. The specific objectives of the paper are to: examine the household preference and consumption... The paper examined the consumption pattern and attitude of households for local and imported rice in Ekiti State, Nigeria. The specific objectives of the paper are to: examine the household preference and consumption level of local and imported rice, examine price variation between local and imported rice and identify the major problems confronting marketers of local and imported rice. Data were collected from 100 randomly chosen households with the aid of structured questionnaire. Data collected were analyzed with the use of descriptive statistics such as frequency, percentages, chi-square, t-test and regression analysis. The paper revealed among others that majority of the respondents prefer to consume local rice to imported rice because of its more palatability, health benefits, readily availability and relatively cheap price. The average price per kilogramme of local rice is 200 Naira compared to that of imported rice which is 300 Naira. The difference in price is as a result of exchange rate and costs associated with smuggling of imported rice across the border of Nigeria from neighbouring countries. Nonetheless, the quality of local rice is still very low when compared to imported rice in terms of degree of impurities such as stone and shafts and the level of polishing. 展开更多
关键词 Comparative analysis RICE MARKETING pattern ATTITUDE consumption.
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