The Study On The Correlation Of Abnormal Audit Fee And Audit Quality

In general,commodity prices are one of the importantfactors infuencing the quality of commodities,so auditing costs play a vital role in the independence of CPA firms and CPA.With the development of capital marke, the reliability offinancial information of listed companies is attracting more and more attention. As an independent third party, the auditing work of he firm was expected highly. The market-oriented auditing work of listed companies requires that the value of auditing service should be matched with its price.However, the service pricing of auditing market in our country has not followed the market competition law to some extent, and the phenomena such as "low price showmanship" and"high-priced safe" always exist in the auditing market.Therefore, we believe that the audit fee is abnormal and unusual relationship between auditing quality and practice is instructive. On the basis of summing up, using the method of regression analysis in this paper, the anomalies between audit fees and audit quality relevance and the factors which have an impact on the relationship between analysis and measurement, eventually found three factors have significant effect on the relevance, namely property funds of listed companies, listed companies and the "two in one". Finally,conclusions validated methods of random sampling sample.We got the main conclusions: one is abnormal audit costs can be estimated, and the value is greater, the lower the quality of the audit. Second exception audit charge and audit quality correlation between party funds, property and associated with "two in one" phenomenon has a significant relationship. Third, we can open Office key financial data, establishing audit insurance system, limited audit report audit failure, increase the violation penalties, taken accountability, data-regulatory tools to detect and contain firm "cheap showmanship" and listed companies' "buy peace".