Auditing Fees Impirical Study Of Determinants

In recent years, China has repeatedly failed the audit case, 93 from the field in Shenzhen, Hainan in the international water to 97 of the source-king, red and then to 01 after the MACAT, silver Xiamen, China audit Sector in a serious credibility crisis, caused social audit of the quality of public concern, and audit fees as an associate audit clients and CPA's "economic ties", will affect the quality of the audit, the audit fees of gradually Attention. December 2001 the China Securities Regulatory Commission promulgated the "public offering of securities companies to disclose information Quiz No. 6 - to pay compensation and its disclosure of accounting firms," China's listed companies to disclose the external audit requirements of the first reward for the return of CPA from the beginning of secrecy To open for us to open the audit fees to provide information and data to support the policy, but also for our more effective research audit fees provide a good opportunity.Based on the results from previous studies, based on the use of public disclosure of the annual report of the audit fee data and the use of multiple linear regression analysis of the way to China's Shenzhen A-share listed company's audit fees were positive factors. First of all, at home and abroad in the literature review on the basis that China's current lack of research and made recommendations for improvement. Secondly, China's audit fees on the impact of factors of the descriptive analysis as a basis for the establishment of an audit fees and the impact of factors of multi-linear regression model. The model used data from the database of Tai'an and the China Securities Regulatory Commission website and accounting firm sites. According to the constraints set on the deep-listed companies were screened. Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly. Audit risk, the firm address, the audit period, whether or not to provide non-audit services to audit fees do not have significant impact. Finally, the empirical analysis of the results, for the securities regulatory departments put forward the corresponding policy recommendations.