Study On Charging Zhongrui Elly Leung Firms Audit

With the Chinese CSRC released "standardize information disclosure quiz sixth--topay compensation and its disclosure of accounting firms" notice, provided that the listingCorporation shall, as an important matter in the annual report disclosure to the accountingfirm paid audit fees, this problem has attracted more and more attention. In the CPAprofession, audit fee is reasonable or not is not only affects the firm’s survival anddevelopment, but also affect the steady development of social status and economic industry.The cur. The current audit fees and audit fees system, there is low, because of the lack ofuniform standards and the difference between high and low, the audit fee disclosure issuessuch as out of control, seriously affected the normal development of audit quality, auditmarket order.In recent years, China implemented the new accounting criterion based on therealistic background, audit, and the CPA’s legal liability has been continuouslystrengthened, the research method of this article is to Rui Elly Leung accounting firm as anexample, based on the existing audit fee system of literature, introduces the currentsituation of audit fees and existing problems, analysis of its causes the fee for the behaviorof our audit, provide a more reasonable and effective suggestions of audit fees. This articleadopts the method of combining theory with practice, with the help of the relevant lawsand regulations, the existing literature and data related to audit fees, study method and casestudy research method, literature research and normative, the Swiss Elly Leung certifiedpublic accountants verification, to evaluate the status of the current audit fee system andthe aspects to be improved. In the study we found that, due to the existence of defects inthe market environment, legal system, the firm itself, leading to the existence of thephenomenon of the low audit fees, because of the lack of uniform standards and thedifference between high and low, the audit fee disclosure issues such as out of control in Rui Elly Leung CPA firms, the Swiss Elly Leung to improve the system of auditing fees,can from creating a good audit market environment, improve the relevant legal system,promote accounting firms own transformation aspects, regulating audit fee system, toensure that the firm’s audit quality and auditor independence, establish Zhongrui EllyLeung brand image, promote the audit of the fair competition of the market and the healthyand orderly development.This paper is divided into four parts, to study the charge accounting firms auditZhongrui Elly Leung. The first part mainly introduces the concept of audit fees of thedefinition, structure and influencing factors, the influencing factors from the audited entity,accounting firms and audit market point of view summarized; the second part mainlyintroduces the current situation of the basic situation, the Swiss Elly Leung audit fee andthe existing problems, the Swiss Elly Leung accountant office staff to carry outquestionnaire investigation and comprehensive analysis China CPA Association in2010to2012data via listing Corporation audit fees in Rui Elly Leung audit collection analysis asthe basis, to directly and indirectly to Rui Elly Leung situation audit charge description,and summarizes the present situation and problems of Rui Elly Leung audit fees from third;a part from the legal system in Rui Elly Leung audit fee market environment, accountingfirms, there are problems, focuses on the analysis of the causes of problems, found out thelack of self-discipline, audit fee information disclosure system, the official unreasonablecharges and CPA industry development, the contradiction between the laws and regulationsare not perfect and the punishment is not enough, Tissue differences in the form ofaccounting firms lead to price competition, the audit unit on audit quality is lack of highrequirements and other reasons; the fourth part specifically from creating a good auditmarket environment, improve the relevant legal system, and promote the transformation ofaccounting firms own study, efforts to solve the audit fees of the problems, proposed theestablishment of audit fees and increase supervision committee industry supervision,increase transparency, information disclosure of audit fees reasonable unified audit feesstandard, perfect the laws and regulations and increase the firms and the audit personnel illegal punishment, accounting firms to strengthen its construction scale and promote thefirm joint between mergers, the development of brand strategy and suggestions onimproving audit quality.