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ji yu shi wu suo he li shen ji cheng ben de shen ji shou fei biao zhun ce suan
Author(s): 
Pages: 50-54
Year: Issue:  25
Journal: Finance and Accounting Monthly

Keyword:  合理审计成本审计收费标准会计师事务所;
Abstract: 审计收费测算虽然不能作为事务所审计收费的硬性标准,但可以帮助注册会计师协会掌握基于审计成本的审计收费标准,进而有利于监管者有效而公正地管理和规范审计市场。对会计师事务所实际审计成本进行调整、分析及分配,可以确定具体审计项目的合理审计成本,并在合理审计成本的基础上确定不同项目的审计收费标准。
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