| Audit fees have been one of the issues of mutual concern in academic and the CPA industry and its future development.Certified public accountants as a non-profit organization have relations with the auditees as customer with merchants.As a result,the audit fee inevitably become the main source of public accounting firms to survive,reducing audit fees become an important means of listed for trading for public accounting firms compete against each other.Due to the development of auditing business in China,there are still some problems to be solved.The regional economic development,interests between headquarters and the branch office does not cross each other,so each region of the specific conditions of the accounting firm is different.Ruihua certified public accountants Beijing headquarters has a certain representation in large domestic accounting firms.And in this paper,we study the problems exposed by the large domestic accounting firm in Beijing,for example,the audit fee model,dislocation of the audit charge mode,the problem of low audit fees and so on a series of problems.This paper takes case analysis as the research method and Rui hua certified public accountants Beijing headquarters as the case.Through the analysis of the Rui hua certified public accountants Beijing headquarters on the problems existing in the audit fees to illustrate the status quo of Beijing's large domestic certified public accountants audit fees issue puts forward the model of the third party audit charge construction,formulate unified audit standards and improve the system of information disclosure. |