中文摘要：

以2008—2012年中国非金融类上市公司为研究对象,利用Cscore指标度量公司层面的会计稳健性,利用樊纲指数度量法律风险,建立回归模型并在稳健性分析中考虑＂反向因果＂问题,深入研究会计稳健性、法律风险对审计费用的影响以及法律风险在会计稳健性和审计费用关系中的调节效应,结果显示：会计稳健性会降低审计师的审计收费要求,降低审计费用;法律风险则提高了审计收费,高法律风险的地区,审计费用更高;存在法律风险时,会计稳健性与审计费用的负向相关关系更加强烈,表明此时的会计稳健性更能发挥抑制审计费用的作用。

英文摘要：

Taking non-financial companies of China from 2008 to 2012 as a sample,using Cscore to indicate accounting conservatism for companies and Fangang index to measure law risk,we construct a regression model and consider the ＂reverse causality＂in the robustness analysis in order to study accounting conservatism,law risk effects on audit fee and the adjustment effect of law. The results show accounting conservatism can decrease auditor requirement on auditing fee. And law risk increases auditing fee,where there is high risk in lawsuits,the auditing fee will be higher. Where there is law risk,there is a stronger negative correlation between accounting conservatism and auditing fee,which suggests that the accounting conservatism can make a bigger effect on audit fee decrease.