审计收费与审计质量关系研究

Research on the Relationship between Audit Fees and Audit Quality

审计收费是影响审计质量的重要因素,本文通过理论和实证检验等方法进行分析得出审计收费和审计质量在一定程度上是正相关关系,结合我国审计收费现状,提出了一些可行性建议。

The audit fees is an important factor of audit quality.By theory and empirical test and other ways,this paper found that there is a positive correlation between audit fees and audit quality to a certain extent,combining with the status of audit fees in our country and put forward some feasible suggestions.