中文摘要：

审计市场竞争的加剧使审计项目的成本管理越来越受到关注。有的学者以项目审计工时衡量审计成本，试图探索影响项目审计成本的各种因素。本文归纳和分析了学术界对项目审计工时影响因素模型的研究成果，发现项目审计工时主要受客户特征的影响。其中客户规模和经营复杂性与项目审计工时显著正相关，风险因素与项目审计工时之间的相关性则受到风险指标、客户行业、工时类型等因素的影响。关于事务所的规模和品牌、行业经验、审计年限、非审计服务和审计技术方法等特征与项目审计工时之间关系的研究结果存在许多分歧，需要在今后的研究中进一步验证。

英文摘要：

The intensification of audit market competition drives cost management of audit engagements more concerned. Some scholars measured audit cost by engagement audit hours, and tried to explore the various factors which influence engagement audit cost. This article summarizes and analyzes the study results of influencing factors model of engagement audit hours by the academia, finding that engagement audit hours are mainly influenced by client characteristics. While client size and complexity are significantly positive related with engagement audit hours, the relation between risk factors and engagement audit hours is influenced by risk indicators, client industry and hours type etc. There are disagreements among the study results about the relation between firm characteristics, such as size and brand, industry experience, auditor tenure, non-andit service and audit methodology, and engagement audit hours, which needs further verification in future studies.