Study Of Factors Influencing Audit Fees In Special Treatment Of The Listed Companies And Uncap Listed Companies

Audit fees is an important part of the process in CPA audit mechanisms, which is the contact Certified Public Accountants and the audited entity's key economic link, is the impact on audit independence and audit quality and thus related to the CPA industry, an important factor in the healthy development of the road, is also important to maintain protection of the capital markets work. Therefore, the issue of audit fees rise to theorists, practitioners and regulators of strong concern, while the ST listed companies on China's capital market as a special product, of its audit fees have a positive significance to discover the existence of gloss over the financial results, to discover the regulatory system is perfect and the sense of certified public accountants to audit the adequacy of the risk in ST listed companies.On the basis of the analysis of the generation of audit fees and the factors of audit fees, special treatment in 2005-2007 is a sample of listed companies, it is regression the factors of affecting audit fees to study the ST listed company audit fees and audit fees of non-ST companies of different factors by the SPSS statistical analysis software, the results show that, in addition to the financial condition and operating results of listed companies and non-ST inconsistent factors, other factors are basically the same effect. And then basis for the inconsistent, and further study of changes in audit fees before and after uncap factors, trying to change that through the toll uncap ST listed company financial performance when the existence of whitewash, the phenomenon of earnings management, as well as the risk of audit firms is maintained a high degree of vigilance and other issues, the results show that the ST mechanism of corporate governance is not perfect, cosmetic exists in Uncap phenomena and firm financial performance is not enough emphasis on the audit risk. Finally, the above findings, the ST listed companies to strengthen governance mechanisms, regulatory mechanisms that regulate uncap mechanism and the strengthening of audit risk identification and so on.