The Audit Charge Influence Factors Empirical Research

The audit charge is the theoretical and practical circles at home and abroad havebeen very focus on one of the subject. At present, China’s rapid development ofaccounting firm, the number to rise, the audit fee as a firm in the main source,increasingly become the main competition between firm means. While China’s rapideconomic development and got great achievements, but domestic auditing businessfor nausea competition and into the mire. Our audit charge compared withinternational firms, there are generally very low fees of the phenomenon. The auditcharge of high and low and reasonable or not affect not only to the firm’s survival anddevelopment, and even affected our country certified public accountants industry andthe whole social and economic stability.This article from the domestic and foreign scholars research theory, based oncomprehensive evaluation of accounting firm before information and other datacollected information, from their own level accounting firm a discussion on the auditcharge and its influence factors of the relationship. The first part of the top firmanalyses present situation and its audit charge factors. The second part of the auditfees from empirical relationship and their influence factors research, draw theconclusion.This paper in to our country an accounting firm charges based on the analysis ofthe present situation, through standard analysis and empirical analysis, and thecombination of theoretical analysis and mathematical method, and the combination ofusing mathematical model, the quantitative and qualitative analysis to the audit chargeof the firm. The focus will be on the multiple linear regression statistical methods ofconstructing the audit charge model for empirical research and analysis, as the maininfluence factors of the audit charge is necessary to choose and use of stepwiseregression method, and solve the problem of multiple linear, setting up the auditcharge factors and the increase of the relationship between the audit charge, andanalyzes their respective to the dependent variable the influence degree. On this basis,through each factors analysis, analysis firm in deep internal audit charge after theinfluence factors, and finally puts forward some in the current economic environment, how to improve the audit charge system, enhance the core competitiveness of the firmSuggestions and strategies. In general, this paper audit charge firm with theoreticalguidance meaning and practical meaning.