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本文运用回归分析技术,对2008年、2009年和2010年我国证券市场A股年报审计费用率进行了实证研究。主要验证了两个方面:一是,审计费用率比审计费用能更好地反映了审计定价的特征;二是,研究上市公司资产规模、年末存货在总资产中所占比重、年末应收账款在总资产所占比重、流动比率、长期债务资产比率和净资产收益率对审计费用率的影响。
This paper uses regression analysis technology to conduct empirical research on the annual audit fee rate of A shares in China’s securities market in 2008, 2009 and 2010. The main verification of the two aspects: First, the audit fee rate than the audit fee can better reflect the characteristics of the audit pricing; the second is to study the scale of assets of listed companies, the proportion of inventory in the total assets, year end accounts receivable The impact of the share of total funds in the total assets, current ratio, long-term debt assets ratio and return on net assets on the audit fee rate.