Analysis On The Audit Fees Of DH Certified Public Accountants Shenzhen Branch

With the continuous deepening of China's reform and opening up and the development and improvement of the socialist market economy,the number of accounting firms in China has continuously increased.Especially in recent years,the international four major accounting firms have entered China,which has increased the supply of auditing market and intensified competition in China.At present,audit fees are still the main income of local firms and the basis for their survival and development.However,the current unsatisfactory charging system in China has affected the rapid and healthy development of the industry.The research results of domestic and foreign research scholars also fully prove that the audit fees will have a significant impact on the auditor's practice quality,because the auditors will be affected by the audit fees in the process of obtaining various audit evidence.By studying the audit fees,we can have a comprehensive understanding of the basic situation of China's auditing industry,and then effectively supervise the problems existing in China's audit market,and formulate reasonable and unified audit fees,and finally achieve The purpose of healthy growth of the domestic audit industry.Therefore,the analysis of this problem has important theoretical value.The development of the CPA auditing industry has gradually grown and developed along with the development of society and the improvement of the social system.The cost of auditing CPA as a major factor affecting the industry is the basis for the survival of each firm.Therefore,the analysis of audit fees has practical value.Like most firms,DH Certified Public Accountants are also faced with major problems.such as the continuous reduction of charging standards,long payback period for audit fees,excessive reliance on large customers,and imperfect fee management systems.At the same time,it is proposed that the audit market is not concentrated and the competition is fierce;there is no audit fee management and control department;there is no management mechanism for customers;and there is a lack of uniform standards for audit fees.Deeply explore the root causes of problems: the audit market is not concentrated and the competition is fierce;there is no audit fee management department;there is no management mechanism for customers;there is no shortage of unified standards for audit fees.At the same time,how to change the current audit fees,propose to improve the overall competitiveness of the firm,expand the scale of the company,expand diversified operations;set up a functional agreement for the audit fee collection department,sign a clear return date,and strengthen customer credibility Theevaluation management system;the establishment of customer classification management mechanism according to the scale,business volume to manage customers,increase the development of new customers;implement a unified audit fee management system,establish a reasonable unified charging standards,standardize the business process and other recommendations.How to change the current status of audit fees and get out of a sustainable development path is a major challenge for DH Certified Public Accountants.Through the reading of the literature and the review of the materials,this paper completes the research of the basic concepts and contents,and then collects and analyzes the status of the audit fees of DH Certified Public Accountants.According to the status of audit fees,the causes of audit fees are sought,and countermeasures and suggestions are put forward to provide reference for solving the audit fees of DH Certified Public Accountants.Audit fees have always been a concern of the academic community.Whether the audit fees are reasonable is related to the quality of auditing,and also affects the survival and development of accounting firms.With the continuous increase in the number of accounting firms in China,the competition in the audit market has intensified,and the issue of audit fees has also arisen.Whether it is a small and medium-sized accounting firm or a large domestic large-scale firm,the audit fees are more serious due to various reasons.For all domestic accounting firms,in order to occupy a position in the market competition,it is necessary to strengthen the management of audit fees and solve the current problem of audit fees.