摘要
Ever since 1970s,the American accounting theoretical circle has been conducting a thorough research on audit fees. The research covers audit fees’ composition and determinant, the fee charging strategy(mainly the low-balling problem)and the relationship between audit fees and quality.The author believes to summarize and analyze the outcome of the research on American CPAs’ audit fees will help China’s CPA profession take part in the international competition and promote China’s CPAs to provide transnational auditing services.Meanwhile,it will facilitate related departments to supervise and regulate audit fees charged by accounting firms.
Ever since 1970s,the American accounting theoretical circle has been conducting a thorough research on audit fees. The research covers audit fees' composition and determinant, the fee charging strategy(mainly the low-balling problem)and the relationship between audit fees and quality.The author believes to summarize and analyze the outcome of the research on American CPAs' audit fees will help China's CPA profession take part in the international competition and promote China's CPAs to provide transnational auditing services.Meanwhile,it will facilitate related departments to supervise and regulate audit fees charged by accounting firms.
出处
《中国注册会计师》
2001年第8期62-64,共3页
The Chinese Certified Public Accountant
