| The affairs of deceitful financial reports in listed companies and audit failure in accounting firms took place continuously in recent years. Since auditing services has the special attribute as "quasi public product", it's necessary to look for a valid means to control the quality of audit and insure the benefits of the public and the whole market economy revolve effectively.The text believes that the pricing mode and standard of audit services is an important aspect to control and manage the quality of audit and the independence of the CPA: First, the pricing of audit services is an essential condition to guarantee the audit quality. Although the higher audit charges cannot represent the higher audit quality, the accounting firms must devote the certain audit cost to guarantee the certain quality, and they will take more than this cost for nature. So each audit quality standard is correlative to a lowest audit charges standard. Moreover, the pricing mode of audit will affect the independence of the CPA. The economic benefits of CPA and the audited company are mutually dependent essentially, but request of the independence as CPA is self-contradict with this economic dependence with the audited company. To reconcile this contradiction, we must find out a reasonable standard of the audit pricing. At the same time, audit charges can be used as a kind of "signal", transmitting the certain information about the listed company to social public, which becoming one of the standard that people use to measure the character of the company. Above all, the research concerning about the pricing of audit services is very necessary.Today, the pricing mode of audit services is guided by government in China. Compared with the pricing mode of the accounting firms abroad, which adopt the regulated price by market, the pricing way of China lacks factors of encourage. So the average level of audit charges is lower. First, there is not a perfect legal system that regards civil case duty as the core register about the onus of CPA and other auditors. As a result, the Chinese auditors haven't the consciousness of high risk, which this profession should have, so they have not excessively consideration about the audit risk in pricing process. Second, the concentration of auditing market in China is so low that the competition in audit profession is heated; some accounting firms have to press their price for the sake of fighting customers. Third, the listed company in China has not valid request to the high-quality audit services because of the shortage in the capital market and the govern system of the company. I believe that the normal audit charges should match with the quality, cost, and risk of audit when divided the influence by the environment factors. If the audit charges cannot be opposite with these factors, but appear too high or too low, the audit quality and the independence of CPA were something to doubt.To find out the factors affecting the audit charges of Chinese listed company in further, the text took samples from companies, which are listed in the capital marked of shen&hu from 2000 to 2002 total three years. With the audit charges of annual report as the research object, I used the related data within the samples to make the descriptive statistic, and after this description, I establish the multi-linear regression equation which reflects the correlation between the audit charges and the other factors such as the scale of company, character of business, audit risk and audit quality …etc. The result of descriptive statistic is as below: In the horizontal looking, there's remarkable difference about audit charges among different professions, regions and types of accounting firms. Comparing the data about the charges level of three years in length way, we can see: Although the average level of audit charges in China is placed in a kind of lower appearance currently, it has an obviously ascendant trend year by year. The result about the analysis of regression shows: The local accounting firms...
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