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随着我国改革开放的不断加深,市场经济的不断发展与完善,我国会计师事务所的数量越来越多,特别是我国加入WTO以后,国际上“四大”进入中国市场,使得我国审计市场竞争加剧、供给增加,再加上我国审计市场需求不足,这便导致了会计事务所的竞争变得越来越激烈。伴随着竞争的不断加剧,注册会计师和会计师事务所之间压价争揽业务的现象更加频繁,审计收费问题也随着产生。
With the continuous deepening of China’s reform and opening up and the constant development and improvement of the market economy, the number of accounting firms in our country is increasing. Especially after China’s accession to the WTO, the “four big” international markets have entered the Chinese market, making our country’s auditing Increasing market competition and increasing supply, coupled with the lack of demand in the audit market in our country, has led to the competition of accounting firms becoming more and more fierce. Accompanying the competition is aggravating, CPA and CPAs are more and more frequently competing for business, and audit fees also arise.