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Abstract: Many factors affect the audit pricing. On the basis of previous studies, the article reduced to the following aspects of China's unique background and the characteristics of regularity, customer and auditors, and corporate governance. At present, China is in a low-cost pricing status which has brought a certain influence on the development of Certified Public Accountants audit. This article will also make some research of the consequences of the influence, and propose countermeasures.
Keywords: audit pricing, the characteristic of customer, the characteristic of auditor, corporate governance, audit quality, investigation of countermeasures
Abstract: there are many factors that affect the audit pricing, in the paper based on the former research, it will be concluded to the following aspects, namely China's unique background and regulatory characteristics, customer characteristics, the auditor characteristics and corporate governance. At present our country is at a low price, the present situation of the present situation of the development of certified public accountants audit has some influence, this article also will the consequences arising therefrom make some research, and put forward some countermeasures.
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