Question

谁能帮我翻译下以下这段话，不要翻译器翻译的

摘要：审计定价的影响因素很多，文章在总结前人研究的基础上，将其归纳为以下方面，即中国的独特背景与监管特征、客户特征、审计师特征以及公司治理。目前我国的定价正处于一个低价的现状，这种现状对注册会计师审计的发展带来了一定的影响，本文也将对由此产生的后果做出一些研究，并提出了对策。
关键词：审计定价；客户特征；审计师特征：公司治理，审计质量，对策研究

Answer 1

Abstract: Many factors affect the audit pricing. On the basis of previous studies, the article reduced to the following aspects of China's unique background and the characteristics of regularity, customer and auditors, and corporate governance. At present, China is in a low-cost pricing status which has brought a certain influence on the development of Certified Public Accountants audit. This article will also make some research of the consequences of the influence, and propose countermeasures.

Keywords: audit pricing, the characteristic of customer, the characteristic of auditor, corporate governance, audit quality, investigation of countermeasures

Answer 2

Abstract: there are many factors that affect the audit pricing, in the paper based on the former research, it will be concluded to the following aspects, namely China's unique background and regulatory characteristics, customer characteristics, the auditor characteristics and corporate governance. At present our country is at a low price, the present situation of the present situation of the development of certified public accountants audit has some influence, this article also will the consequences arising therefrom make some research, and put forward some countermeasures.