摘要
随着经济发展的加速,企业不断增多,同时也带动了国内会计师事务所的发展,部分会计师事务所为拉揽业务,以低价竞争展开攻势。这种低成本的方式不仅对审计质量造成了损害,而且对审计业的健康发展产生了不利影响。文章从会计师事务所关于审计收费的角度出发,剖析我国审计业的现状、低价竞争现象的成因及危害,并提出解决建议。
With the advancement of economic progress,the quantity of enterprises is similar rising.At the same time,it also drives the emergencement of domestic accounting offices.In order to solicit business,some accounting firms launched an offensive with low price competition.This low price competition not only damages the audit quality,but also has a bad impact on the healthy development of the audit industry.Starting from the problem of audit fees,this article dissects the existing circumstance of audit in China,the causes and harms of low price competition,and offer a proposal.
作者
黄子倩
夏平
HUANG Ziqian;XIA Ping(Business School of Hunan University of Science And Technology,Xiangtan 411000,Hunan,China)
出处
《安顺学院学报》
2019年第4期118-122,共5页
Journal of Anshun University
关键词
会计师事务所
低价竞争
审计质量
accounting firms
low price competition
audit quality
