审计收费实证研究的展望

Prospect of Empirical Analysis of the Audit Fee

会计师事务所对审计业务的收费应当公平地反映其所提供的专业服务的价值，过高或过低的收费都有可能影响注册会计师的独立性和审计工作的质量。因此，关注审计收费问题的研究，将有利于审计市场的健康发展。文章在对2001-2006年有关审计收费实证研究方面文献进行回顾的基础上，着重分析、研究了审计收费模型、审计收费影响因素的相关文献，并按变量、变量计量、结论相关性等作了归纳总结，并基于此，对审计收费问题未来的研究方向进行了展望。

Accounting firms should charge the clients fairly, based on the professional service they provided. Too high or too low of the fee could do harm to the audit Independence and the quality of the work. Thus, the research, focusing on the audit fee would help the audit market develop healthily. We have reviewed most ar- ticles related the empirical analysis of the audit fee in 2001 - 2006 in China. Further more, we analyzed the models and the determinants by inductiving the variables, the variable measuring and the correlation of the conclusions. At last, we give the prospect of this field.