| 审计收费影响因素的实证分析 |
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| 引用本文： | 宗律,吴丽君. 审计收费影响因素的实证分析[J]. 价值工程, 2012, 31(20): 119-120 |
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| 作者姓名： | 宗律 吴丽君 |
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| 作者单位： | 徐州工程学院管理学院,徐州,221008 |
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| 摘 要： | 本文从客户特征出发提出三个假设研究审计收费影响因素,发现公司规模对审计收费有显著影响,代表风险因素和盈余管理动机的变量对审计收费影响不显著,说明审计师对审计风险因素重视不足。
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| 关 键 词： | 公司规模 审计风险 审计收费 |
Empirical Analysis on the Factors Influencing Audit Fees |
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| ZONG Lv , WU Li-jun. Empirical Analysis on the Factors Influencing Audit Fees[J]. Value Engineering, 2012, 31(20): 119-120 |
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| Authors: | ZONG Lv WU Li-jun |
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| Affiliation: | ZONG Lv;WU Li-jun(Xuzhou Institute of Technology School of Management,Xuzhou 221008,China) |
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| Abstract: | This article proposed three hypothesis to study the factors that impact the audit fees from the customer characteristics,and found that the company size significantly impacted on audit fees and the impact of variables of risk factors and surplus management on audit fees was not significant,which showed that the auditor did not pay insufficient attention to the audit risk factors. |
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| Keywords: | company size audit risk audit fees |
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