The purpose of a compliance audit is to determine whether the auditee is following specific procedures or rules set down by some higher authority 合规性审计的目的是确定被审计人是否遵守了由上级主管部门制定的程序和规则。
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Thirdly , the china evidence finds that audit fee discounting happen not on the initial engagement but on the auditee and the auditor in the different region 3 、事务所在初次签约时的审计收费并不存在价格折扣，但在异地审计时审计收费则存在着价格折扣。
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The client size is the most important factor of the determinants of audit fees . but the auditee risk is n ' t significantly influencing audit fees . we find that the coefficient on the variables capturing the auditee risk except for " lem " is insignificant 另外我们还发现，上市公司风险因素对审计收费的影响并不显著，反映风险因素的四个虚拟变量只有基于避亏动机的盈余管理虚拟变量与审计收费显著相关，说明我国现阶段的审计收费中并不存在风险溢价。
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The third chapter focuses on the auditing relationships derived from different principal - agent relationships , i think that there ' re 3 different levels of auditing relationships in modern enterprise , the bottom level is the auditing relationship : manager as auditreceiver , accountant as auditee , cpa as auditor , and this auditing relationship is derived from the principal - agent relationship between manager and accountant 在该部分，首先回顾了审计关系的发展变化，然后分析现代企业组织结构下的审计关系：现代企业内部包含了三层委托代理关系，即：一、经理? ?员工之间的委托代理关系；二、董事会? ?经理之间的委托代理关系；三、股东大会? ?董事会之间的委托代理关系。
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Article 42 when an audit institution discovers that an auditee , in violation of the provisions of this law , transfers , conceals , falsifies or destroys accounting documents , account books , accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures , the audit institution shall have the power to stop such acts 第四十二条审计机关发现被审计单位违反本法规定，转移、隐匿、篡改、毁弃会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料的，有权予以制止。
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Article 43 if an auditee , in violation of this law , transfers or conceals assets gained unlawfully , the audit institution , the people ' s government or the competent authorities shall have the power to stop such acts within the sphere of its statutory functions and powers or appeal to the court for adoption of preservative measures 第四十三条被审计单位违反本法规定，转移、隐匿违法取得的资产的，审计机关、人民政府或者有关主管部门在法定职权范围内有权予以制止，或者申请法院采取保全措施。
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The medium level is the auditing relationship : board of directors as auditreceiver , manager as auditee , cpa as auditor , and this auditing relationship is derived from the principal - agent relationship between board of directors and manager , the top level is the auditing relationship : shareholder meeting as auditreceiver , board of directors as auditee , cpa as auditor , and this auditing relationship is derived from the principal - agent relationship between shareholder meeting and board of directors 三种不同层次的委托代理关系产生出三种不同的审计关系，即：一、经理作为审计委托人，员工(会计)作为被审计人，注册会计师作为审计人的审计关系；二、董事会作为审计委托人，经理作为被审计人，注册会计师作为审计人的审计关系；三、股东大会作为审计委托人，董事会作为被审计人，注册会计师作为审计人的审计关系。
