The Research On Determinants Of Audit Fees

Audit fees have been given our exclusive attention, as an important part of independent audit. Based on above-mentioned cognition, the objective of this article is to discriminate audit fees′determinants of listed domestic companies in our emerged security-market by empirical analysis and to provide theoretical basis for audit fees. First, we theoretically generalizeed and sorted out past documents, and analyzed comprehensively all determinants of audit fees. Second,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 determinants of audit fees and audit fees of the listed companies. Research indicates that in audit fees, customer risk factors are not to be considerated fully, buying audit opinions exists in listed companies,distinctions effect in accounting firms is inchoate, low-balling is not prevalent in primary auditing, and etc.. At last, this paper brings up some suggestions through the analysis of the conclusions.