中文摘要：

公允价值的采用使得审计师必须依靠增加审计工作来尽可能地降低风险，并承担不可避免的审计风险，因此，审计师会相应地收取较高的审计报酬。基于Simunic模型并依据审计收费水平和变动情况，对中国上市公司2001年-2007年审计收费进行实证研究，结果发现公允价值计量的不确定性和变动性导致了难以避免的审计风险，在公允价值计量下资产减值表征的企业盈余管理动机与审计收费之间的相关度更高，而声誉较高的会计师事务所也相应要求更高的声誉补偿溢价。

英文摘要：

Auditors should increase the auditing inputs to avoid some auditing risk and assume the unavoidable risks under the fair value accounting principle, thus charging for higher risk premium, namely, the auditing fees. This paper investigates the impact of fair value accounting on auditing price in China based on Simunic model and data from 2001 to 2007. We find that the implementation of fair value accounting significantly pushes up the average level of auditing fees of listed companies in China. Under the fair market accounting, the relation between earnings management incentive and auditing price is more closely related, while the firms with better reputation charge even higher auditing fees. Results for auditing fees level and change all support our hypothesis.