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中文摘要：
通过对2001～2008年的审计收费进行分析,比较了不同年度审计收费的变化以及不同行业审计收费的差异,并采用多元回归方法检验了审计收费的决定因素。结果显示,公司资产规模、子公司数量、地区经济收入水平及＂四大＂变量都显著影响了审计收费;另外,资产负债率、审计意见和审计任期也与审计收费显著相关。从行业分类回归来看,不同行业间审计收费的决定因素存在一定的差异。
英文摘要：
The problem of audit fees is the focus that scholars and practitioners care. This paper analyzes audit fees data, compares fees change on different year and fees difference on different industries using 2001-2008 listed companies＂ data, and tests the determinants of audit fees by OKS. The result shows that the size of the company, subsidiary company number, audited by Big4 and district income difference significantly influence audit fees. In addition, asset-liability ratio, audit opinion, audit tenure have significant effect on audit fees recently. Further, the determinants of audit fees on different industries have some discrepancies.
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