The Factors Influencing Audit Fees of the Listed Companies of China—A Case Study of 180 Listed Companies in Shanghai Stock Exchange

This study is based on the data of year 2003 from the 180 listed companies in Shanghai Stock Exchange.Multiple linear regression method is applied to analyze audit fee and the relevant factors involved.Results showed that main factors to influence an audit fee were the scale of the audited company,the scale of the auditing agency,and ratio of receivables to total assets.The influences were not apparent from factors like ratio of inventory to total assets,assets liabilities ratio,return of net assets ratio,and opinion type.