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Construction ⦁ effective incentive system.
The system encourages, revenues from audit costs and audit quality has close ties. The incentive system not only helps to prevent illegal activities, but also prevent the audit strategy underestimate risks. CPA incentive system unrelated to the expansion of the audit relationship. One of these is the collection of standard rules of accounting firms. Rule collection influenced by customer size, financial conditions and the level of internal control, the supply and demand of the accounting firm, the anticipated damage. The audit fee collection based on many factors, not only in company size. Other factors establishing effective incentive system, encouraging efficient CPA.
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