Based On The Audit Of Listed Companies Empirical Investigation Of Pricing Affected

Audit Pricing CPA audit mechanism in particular during the operation an importantpart of the practice of audit pricing and audit has indispensable points of contact,directly affect the final audit quality, and therefore audit pricing study audit study a veryimportant area. However, China’s current audit market is not perfect, there were manyproblems need to be addressed. And, with the launch of the GEM, which is differentfrom the main board listed companies listed company reflects the characteristics andrisks. For registered public accounting firm, the GEM listed companies to provide auditservices are the new opportunities and challenges. How characteristic for companieslisted on GEM and identify its audit pricing factors become another new study auditpricing issues. Therefore, this paper attempts to establish a theoretical analysis andempirical model to study factors GEM listed company audit pricing. Through research,hoping to find out impede our current GEM listed company audit market factors, andthen made to improve strategies to promote the healthy development of the auditmarket.