一、问题的提出会计师事务所收费是审计理论与实践领域重要的研究课题。会计师事务所收费是注册会计师的主要收入来源,是会计师事务所生存与发展的经济基础,也是审计活动得以开展各种因素的综合体现。我国对会计师事务所收费的研究相对较晚,直到2001年修订的《上市公司年度报告 First, the question raised Accounting firm fees is an important research topic in the field of audit theory and practice. Accounting firm fees is the CPA’s main source of income, is the accounting firm’s survival and development of the economic base, but also for the audit activities to carry out a comprehensive reflection of various factors. China’s accounting firm fees relatively late, until 2001, revised "annual report of listed companies