福建省上市公司审计费用实证研究

审计费用作为企业与会计师事务所之间的经济联系，是审计研究的重要对象。从2010年公布年报的福建省上市公司中选取50家符合模型构建条件的公司，建立多元线性回归模型对其审计费用的影响因素进行了实证研究。研究结果为上市公司和会计师事务所的规模是影响福建省上市公司审计费用的主要因素，而审计业务复杂程度、公司净资产收益率等体现出潜在审计风险成本未能在审计费用中得以体现。

Empirical Research of Audit Fees in Listed Companys in Fujian Province

Audit fees are the economic link between a company and CPA＇s firm. They are always an important research topic in the auditing field. The paper selected 50 companies as samples, from the listed companies in Fujian Province which released their annual report for the year 2010. A multiple linear regression was constructed to detect influencing factors of audit fees. The research results show that the company scale and the scale of CPA＇s firm are major influencing factors, and that potential cost of audit risk, which is measured by the complexity of the audit operation and ROE, is not reflected in the audit fees.