Analysis on the variable choices of the research on audit charge will be helpful to the reasonable mode of audit price and the regulation of audit charge.
自中国证券监督管理委员会于2001年12月24日发布《公开发行证券的公司信息披露规范问答第6号——支付给会计师事务所报酬及其披露》以来,上市公司必须在年报中披露支付给会计师事务所的费用,审计定价的实证研究越来越受到关注。
Research and Implementation in Log Data Acquisition and Real-Time Audit Technology
日志数据采集和实时审计关键技术研究与实现
Real-time Online Audit:Future State Audit Trend of Development;
实时在线审计——未来国家审计发展的趋势
Research on Modern Audit Technology under Information Environment: Real Time On-line Audit;
信息环境下现代审计技术的探索:实时在线审计
Carry out according to4.2.2; if necessary, implements on-the-spot appraisal, process evaluation, and product inspection according to the plan.
按4.2.2执行,必要时,按计划实施现场评审、程审核和产品审核。
Analysis and Design of an Internet Information Audit System Based on Linux;
基于Linux的实时信息审计系统的分析与设计
Auditor Choice in IPO Market: Evidence from the SME Board
企业IPO时审计师选择影响因素的实证分析
substantive testing audit plan
实质性测试审计计划
An Empirical Study on the Relationship between Audit Tenure and Audit Quality;
审计任期与审计质量关系的实证研究
To Strengthen Auditing Practice Education, to Train Modern Auditing Talent;
加强审计实践教育培养现代审计人才
Empirical Research on the Influence of Non-audit Service on Audit Independence
非审计服务对审计独立性的实证研究
International Auditing Practices Committee
国际审计实务委员会
detailed substantive audit procedures
详细实质性审计程序
Empirical Research of Auditing in China:1999-2007;
中国审计实证研究:1999-2007
Article39 Audit teams shall, after the performance of audit, submit audit reports to the audit institutions.
第三十九条审计组对审计事项实施审计后,应当向审计机关提出审计报告。
An Empirical Study of the Implementation of New Auditing Standards and Auditing Fees
新审计准则的实施与审计收费的实证研究
Research on the Multi-Level Based Security Audit System;
基于分级审计的审计跟踪系统设计与实现
IT Auditors See Audit Development and the Approaching of Technology Audit Times;
从IT审计师看审计学科发展与技术审计时代的到来
At the same time auditing system restrain the development of effectiveness auditing.
同时现有的审计体制制约了绩效审计的发展。