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2001年12月24日中国证监会颁布了《公开发行证券的公司信息披露规范问答第6号——支付会计师事务所报酬及其披露》,使我国成为继美国、英国、澳大利亚等国家和中国香港地区之后又一个要求上市公司披露审计收费的国家,也从此为审计研究增加了一块可以运用实证研究方法的新领域。2002年至2006年4月1日,笔者在中国期刊全文数据库中搜索在篇名中含有“审计收费”
On December 24, 2001, China Securities Regulatory Commission promulgated the “Q & A No. 6 for Information Disclosure by Companies that Offer Shares to the Public - Remuneration of Certified Public Accountants and Their Disclosure”, making China a country following the United States, Britain, Australia and Hong Kong, China Another region that later appealed to listed companies to disclose audit fees also added a new area of auditing research that could apply empirical research methods. From 2002 to April 1, 2006, the author searched the full-text database of Chinese periodicals with “audit fees”