The Impact of Auditing Market Structure on Auditing Charges in China

Danqing Shu


In recent years, on the norms of audit fees and regulations introduced one after another, the Chinese Institute of Certified Public Accountants issued a resolutely crack down on and control of the CPA industry unfair competition behavior notice .The introduction of this series of policies, on the one hand shows that the Government attaches importance to the issue of audit fees, on the other hand also revealed the existence of real fees in the phenomenon of non-standard, urgent need of governance. So, what is the status quo of the structure of the audit market, and whether it is effective? Whether the audit market behavior (audit pricing) is reasonable? For the current situation of China's transition economy is very different from the audit market environment in developed countries, I myself and the social stakeholders have a lot to do in this industry. This paper shows that the audit market structure has some improvement, the audit market structure of the impact of audit pricing is very significant.

Keywords: audit market structure; audit fees


Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

Paper submission email:

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Please add our address "" into your email contact list.

This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.

Copyright ©