文档介绍：several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
【摘要】在公开资本市场中，股票价格是投资者决策的主要依据，而会计信息则是外部投资者判断上市公司股票价格的主要途径。因此，会计信息披露制度是现代资本市场正常运转的主要基石之一，也是投资者利益得以充分保护的主要工具之一。注册会计师审计及其鉴证功能则是会计信息披露制度的主要保证机制之一，是防范虚假会计信息充斥资本市场的最后防线。而注册会计师审计独立性的保持则是其发挥鉴证功能，监守这最后一道防线的基本前提。影响审计独立性的因素很多，审计收费是其中不可或缺的影响因素，其收费模式、收费额度等都对独立性产生影响。另外，关于审计收费的时间及结构等问题，都会不同程度的影响注册会计师审计的独立性。
本文在对独立性、审计收费等概念做出界定的情况下，结合近年来案例与笔者自身的实习工作经历，分析审计收费各组成部分及其他相关因素对审计独立性的影响，在总结国内外最新研究结果的基础上，得出政策建议。
关键词：审计，审计收费，独立性
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