AuditPricingInAustralia1980‐1989
作者:
Allen Graswell,
期刊:
Australian Accounting Review
(WILEY Available online 1992)
卷期:
Volume 1,
issue 3
页码: 28-33
ISSN:1035-6908
年代: 1992
DOI:10.1111/j.1835-2561.1992.tb00127.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
During the 1980s, auditors engaged in price competition which resulted in a marked decline in relative audit fees. Preliminary evidence suggests that, on average, larger companies experienced a saving of 40 per cent. Given the increases in overall audit costs during the 1980s, it is arguable that the savings can be explained by increases in efficiency. More research is required to determine whether the explanation lies with such cost savings or in a decline in audit quality.
点击下载:
PDF
(436KB)
返 回