| It happened that several audit practices failed in China from 2001, which drew the extensive attention of the whole society. As audit fees are the economic link between CPA and auditees, and can affect audit quality, the study on audit fees was attached more and more importance. However, most of the researches focused on normative research and the researches on influencing factors of audit fees through empirical method were few. This paper analyzes the influencing factors of audit fees by multiple linearity regression in order to provide some meaningful advices to supervising department. First, the differences of the related works between China and other countries are summarized and the research shortages of influencing factors of audit fees in China are pointed out on the base of looking back the domestic and overseas research status. Then the internal reasons affecting audit fees is analyzed and based on this analysis this paper establishing a multiple linearity regression model which described the relation between the influencing factors of audit fees and audit fees of the listed companies. The data in model is got from the websites of China securities regulatory commission and the related CPA firms. According to the conditions determined in advance 182 samples meet the requirements. Through the empirical analysis this paper comes the conclusion that the assets scale of the auditee, the number of subsidiary companies of the auditee, whether or not the auditee lies in the most developed region, the scale and the form of the CPA firm are notably relative with the audit fees, while the amount of the assets divided by the sum of the inventories and the receivables, the audit fees not for the account statements, the profit management,the ratio of the profit from subsidiary business to the pretax profit and the audit opinion given to the auditee have nonsignificant effect on the audit fees. At last this paper brings up some suggestions through the analysis of the conclusion.
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