企业税前会计利润与应纳税所得额之间的差异(简称“税会差异”)中蕴含了包括企业盈余管理在内的丰富的财务信息,税会差异的存在为企业进行盈余管理提供了可操作的空间。税会差异较大的公司,审计风险必然较高,审计师的工作量则越大,因此收取的审计费用就会越高。 The difference between the pre-tax accounting profit and the taxable income (“tax difference”) contains abundant financial information including corporate earnings management. The existence of the tax-tax differences provides the enterprise with the management of earnings management Operable space. Companies with large tax differences will inevitably have a higher audit risk and a larger auditor workload, so the audit fees charged will be higher.