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一、绪论我国注册会计师行业一直缺乏全国统一的收费标准,而且各地区的收费标准存在着较大差异。为加强中国证券市场监管,证监会要求上市公司在年度报告中将支付给会计师事务所的费用作为重要事项加以披露。2013年在深沪证券交易所挂牌的陕西省上市公司共有39家,其中公布2013年年报的有32家,分别由11家会计师事务所承担着年度会计报表的审计工作。审计收费从21万元到551万元不等。究竟是哪些因素对会计师事务所的审计收费造成影
First, the introduction of CPA industry in China has been the lack of a unified national charges, and charges in various regions there is a big difference. In order to strengthen the supervision of China’s securities market, the CSRC requires listed companies to disclose the fees paid to the accounting firms in the annual report as a matter of importance. There were 39 listed companies in Shaanxi Province listed on the Shenzhen and Shanghai Stock Exchanges in 2013, of which 32 were published in the 2013 annual report, and 11 accounting firms each undertook the audit of the annual accounting statements. Audit fee from 210000 yuan to 5510000 yuan. What are the factors that affect the audit fees of accounting firms