| Summary: | 碩士 === 中原大學 === 會計研究所 === 99 === China audit market is result and developed with China economic. The stocks system reform of state-owned enterprises and the development of the securities market provide a market demand for CPA. In 2001, China Securities Regulatory Commission issued that requiring listed companies to be disclosed to the audit fees and other fees. Disclosure of audit fees information from each company paid to audit firm have different amount, and different audit firms in different years also have different income. This study examines the management performance of enterprise, business risk and audit risk impact of the audit fees. In addition, also study the management performance, business risk and audit risk exist in state-owned enterprises and private enterprises whether have different audit fees.
Based on the data for firms listed in Shanghai and Shenzhen stock exchanges from 2001 to 2009, use of China's listed companies issued in A stock market, that have 10,116 document disclosed information to analyze the audit fee. The purpose of this study was based on empirical results are summarized as follows: (1) management performance of enterprise and audit fee is significantly negative correlation. (2) business risk and audit risk with audit fees is significantly positively correlation. (3) private enterprise’s management performance and audit fees is significantly negative correlation, and management performance of state-owned enterprises and audit fees is no association that is significantly. (4) private enterprise’s business risk and audit risk with the audit fees is positively correlation that is significantly and business risk and audit risk of state-owned enterprises and audit fees is no association that is significantly.
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