中文摘要：

本文以2005～2009年连续5年可获得相关信息的579家沪深上市非金融公司组成的平衡面板数据（~2895个观察值）为研究样本，在控制相关变量的基础上运用一系列混合最小二乘法实证检验终极所有权结构对审计定价的影响；实证结果表明，终极所有权结构是影响审计定价的重要因素，具体而言：（1）与现金流量权和控制权没有偏离的公司相比，现金流量权和控制权存在偏离的公司具有相对高的审计定价；（2）现金流量权和控制权的偏离度与审计定价显著正相关；（3）与终极控制股东是非国有的公司相比，终极控股股东是国有的公司的审计定价更高。

英文摘要：

Controlling related variables, this paper adopts panel data containing related continuously obtainable information of 579 non-financial companies listed in Shanghai and Shenzhen from year 2005 to 2009 （totally 2895 observed values）, and applies series of GLS to empirically examine the impact of ultimate ownership structure on audit pricing. The result shows that the ultimate ownership structure is an important factor in the pricing of audit. To be specific： （1） Compared with firms without control- cash flow rights divergence, the audit pricing of those firms whose control rights deviate from cash flow rights is much higher;（2） Control-cash flow rights divergence is positively correlated with audit pricing;（3） The audit pricing of companies that are ultimately controlled by state-owned enterprises is significantly lower compared with those companies whose ultimate controller are non-state-owned enterprises.