The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence.
综述了审计定价与诉讼风险之间的关系，分析审计费用是否足以补偿审计师的诉讼风险，并探讨法律责任危机对审计定价的经济影响。
Abstract Investigates the relationship between audit pricing and litigation risk. Adequacy of audit fees to compensate auditors for litigation risk; Implications of the liability crisis in auditing; Economic analysis of audit pricing; Effects of increased liability exposure; Probability of post-audit losses arising from litigation.