An Empirical Study On The Influencing Factors Of Audit Charges

In order to strengthen supervision and standardize the information disclosure of listed companies, the China Securities Regulatory Commission (SRC) issued the "The6th questionnaire of standardized information disclosure of the company with public-offering stock----udit fees and disclosure of accounting firms" on December24,2001and in the revised contents and guidelines, the SRC clearly indicated that the listed companies should regard the audit fee as an important matter to be disclosed. This file brought us the politics support of receiving the information of public audit fees and a good opportunity to study audit fees more efficiently. However, there is still a big problem in the charge of accounting firm audits. Different region has different standard of audit fees due to the lack of uniform standard in the field. Therefore, in the auditing market of China, it is worth to study that which factors will influence audit fees significantly.Based on the predecessors’ existing research methods, the author made theoretical analyses on audit fees of listed companies in China, advanced assumptions, and then used SPSS22to do the descriptive statistical analysis, correlation analysis and multiple linear regression analysis for the data by selecting the latest information of manufacturing, real estate, wholesale and retail trade, information transmission, software and IT services, electricity, heat, gas, water production and supply industry of top-five listed companies in A-share Stock Market of Shanghai and Shenzhen. The results showed a positive relationship between assets, debt ratios, complexities, firm sizes, and firm-issued audit reports of listed companies and audit fees, but a negative relationship between the independence of the director-board and audit fees. This indicated that in the development of the auditing market, the government should improve the construction of independent director-board system. Meanwhile, the accounting firm should focus more on its brand building. The relevant departments should improve the relevant rules as well to create a good auditing market environment.