中文摘要：

《企业会计准则第36号一关联方披露（2006）》规定，企业关联方交易须在财务报表中详细披露，无需计入“资本公积”。这得上市公司有机会通过关联方交易进行利润操纵，那么注册会计师对该风险的识别会体现在审计收费上吗？同时，由于我国上市公司背景，注册会计师对国有和非国有上市公司会差别定价吗？本文利用2007--2010年沪市A股上市公司数据，根据修正的Simunic模型实证分析了关联方交易、股权性质与审计收费的关系。研究结果表明，关联方交易金额与审计收费之间存在显著正相关关系；与国有企业相比，非国有企业关联方交易金额与审计收费的关系更相关。

英文摘要：

Accounting Standards for Business Enterprises No. 36 ： Related Party Disclosure, stipulates that related party transactions should be disclosed in detail in the financial statements, and don＇t need to be included in capital reserves any more. So listed companies could manipulate profits through related party transactions. Can CPAs recog- nize the related risks and then charge more audit fees？ At the same time, considering the special settings of listed companies in China＇s stock markets, could CPAs price differently between state-owed enterprises and non-state- owned enterprises. This paper, according to the modified Simunic model, by using data of listed companies in Shanghai Stock Exchange from 2007 to 2010, studies the relations among related-party transactions,ownership prop- erty and the pricing of audit services. We find that the amount of related-party transactions is positively connected with the pricing of audit services; compared to the state-owned enterprises, the relation between the amount of related-party transactions and the pricing of audit services is more positively connected in non-state-owned enterprises.