【摘要】 运用多元回归分析方法对2004年中国证券市场A股120家上市公司的年报审计费用率进行了实证研究,得出以下结论:资产规模、流动比率和净资产收益率与审计费用率负相关;资产负债率与审计费用率正相关;存货在资产总额中的比重、应收账款在资产总额中的比重与审计费用率正相关。最后提出了必须加强对审计费用率影响因素的监管,以达到提高审计质量的目的。更多还原

【Abstract】 This paper discusses the ratio of audit fee to asset size and related variables based on the 2004’ annual reports about 120 listed companies in Chinese A-share market with the method of regression analysis.The research shows that the ratio of audit fee has negative relations with the asset size,flow ratio and ROE,and has positive relation with assets-liability ratio,the ratio of accounts receivable to total assets and the ratio of inventory to total assets.Finally,suggestions to strengthen the monitor of determinants are put forward to improve the audit quality.更多还原