Research On Audit Fees’ Issue Of ZSGJ Accounting Firm

In recent years, with the status of China’s comprehensive national strength and the rapid rise, the economy is booming up, making it the world’s second largest economy. The prosperity of economy drives the development of the society from all walks of life, the certified public accountants audit service is associated with prosperity and enterprising business in our country. However, a process of the maturity of the industry is bound to encounter all sorts of problems, resistance, auditing business is no exception. The number of accounting firms increasing, the competition and audit charge standard is not unified, and so on, lead to the decline in the firm to provide audit quality, then affects the development of the industry.ZS as a member of our local accounting firm, also faces low audit fees, fee standards is not unified, confusion, audit costs money back for a long time and many other problems. Exploring the conditions firm audit fees, improving firms are faced with the problem, want to become bigger and stronger firm consideration should be given top priority. It is the meaning of this article.This paper adopts the content access to past research materials, literature and other methods, the audit fees of relevant theories and concepts of mastering and learning. Through the design of a questionnaire, investigation, statistics and some basic situation generally firm, is intended to have a macro understanding to formulate specific research direction. Then through the questionnaire data, to understand the actual situation of CPA audit audit fees, analysis of problems in several directions are reflected in the questionnaire. Finally, through on-the-spot investigation for firm specific problems, to obtain further information required, summed up the public accounting firm, a large number of literature review and before combining the specific situation of China audit market, try to give to audit the accounting firm is currently facing problems some improvement measures. These suggestions include by expanding the accounting firm scale and brand effect to deal with the problem of low audit fees; rely on fee to develop uniform standards and strengthen the construction of laws and regulations to solve the problem of audit charging; through in the signing of the engagement letter should be signed clearly, adding measures such as strengthen the importance of screening rating and selection of customers to improve the problem of slow recovery audit service payment.