摘要
基于会计师事务所做大做强、服务品质多样化、参与国际审计市场竞争的前提,以作业成本为基础,探讨了现代风险导向审计定价模型问题。研究表明,作业成本法适用于风险导向审计模式下审计服务社会平均成本的核定。作业成本法提供的更为准确的审计成本信息有利于审计定价的科学决策。
Based on the competent public accounting firms,service quality,diversity,participation in the international audit market competition,this paper explores the activity-based cost and modern risk-based audit pricing model. Research shows that the cost applied to the community average cost approved under the risk-based audit mode audit services. ABC provides more accurate audit cost information more favorable to the scientific audit pricing decisions.
出处
《审计与经济研究》
CSSCI
北大核心
2011年第1期40-47,56,共9页
Journal of Audit & Economics
基金
浙江省社科规划项目(07CGGL030YBX)
