Audit cost has a great impact on the independence of audit work and the\nquality of audit report, which has aroused many scholarsâ?? research and discussion.\nRisk-oriented auditing requires certified public accountants to put\nenterprises in the current economic environment, analyze and evaluate the\nimportance level of auditing from various aspects such as the industry situation,\nbusiness activities and internal control of enterprises, so as to determine\nthe part with higher risk level of auditing and conduct key auditing. This article\nselects A part from 2013 to 2015 a-share listed companiesâ?? financial reporting\ndata, establishing audit fees and measuring business risk index of the\nregression model, multiple regression analysis. At the same time, the influence\nof audit fees related index has carried on the empirical research. The research\nresults indicate that: the asset-liability ratio and audit fees of listed companies\nare positively correlated; accounts receivable turnover and net interest rate on\nsales are negatively correlated with audit charges. And according to the results\nof research and analysis, I put forward relevant opinions and suggestions.
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