| 1. | Statutory audit , special audit , and merger and acqusition
法定审计特别审计合并及收购。 |
| 2. | Special auditing students each course per term
特别旁听生(每科每学期) |
| 3. | Conduct limited review , limited audit and special audit
提供限度评审，限度审计级特别审计服务 |
| 4. | Perform a special audit in ifas and act as reporting auditor
对公司进行国际准则的特殊审计出任申报会计师 |
| 5. | Local tax service , stationary audit and special audit
本地税务服务法定审计特别审计内部监控以及尽职调查。 |
| 6. | Must special auditing be in place to understand who actually launched the application
是否需要特定的审计机制来确定实际发起应用程序的是哪一个用户？ |
| 7. | Under the current special auditing environment , the reality auditing has been put forward by the national audit office ( nao )
摘要在目前特定审计环境下，国家审计署提出了真实性审计。 |
| 8. | Our accountants perform special audits to ensure some or all of the following objectives are achieved by our clients
在本公司进行不同类型审计时，本公司亦同时为顾客达至以下财务目标： |
| 9. | The suggestions include confirming the mbo main body , establishing the standard enterprise " value appraisal system , establishing special auditing system and consummation of laws and regulations and so on
包括：确认mbo主体，建立标准企业价值评估体系，建立专项审计制度与完善法律法规等等。 |
| 10. | After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries , and auditor ' s scale ; while the audit opnion is not clean , audit fees are higher , but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative . ; when auditors give special audit or consultations , they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market , but audit quality is n ' t improved for it
通过实证，得出的结论主要有：我国证券市场的审计费用和客户资产、经营规模、事务所规模显著正相关；出具非标准无保留意见的审计报告，审计费用较高，但审计质量并没有提高；提供专项审计或管理咨询服务的事务所收取的审计费用显著偏高，上市公司有利用这些服务收买审计意见的行为；在有中期审计和专项审计或管理咨询的公司，注册会计师初次审计存在一定的“削价”行为；上市公司独立审计市场自发形成审计价格下限，但没因此促成审计质量自发的提高。 |
