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为确保会计师事务所(以下简称事务所)审计质量,促进新审计准则的贯彻实施,2008年辽宁注协会同辽宁省物价局、财政厅利用8个月的时间,精心组织了全省事务所收费现状和改进建议的全面调查。调查期间,共召开省内外座谈会30次;发出调查问卷380份,收回310份。参与调查的事务所共有310家,占全省事务所的82%。现将主要调查数据、分项统计分析结果和调整收费建议报告如下。
In order to ensure the audit quality of accounting firms (hereinafter referred to as the firm) and promote the implementation of the new auditing standards, in 2008, Liaoning AICPA, together with Liaoning Provincial Price Bureau and the Ministry of Finance, spent eight months carefully organizing the charges of the provincial offices A comprehensive survey of current status and suggestions for improvement. During the investigation, a total of 30 domestic and overseas forums were held; 380 questionnaires were sent out and 310 copies were returned. A total of 310 firms participated in the survey, accounting for 82% of provincial offices. Now the main survey data, statistical analysis results and adjust the fee recommendations are as follows.