After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries , and auditor ' s scale ; while the audit opnion is not clean , audit fees are higher , but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative . ; when auditors give special audit or consultations , they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market , but audit quality is n ' t improved for it 通过实证，得出的结论主要有：我国证券市场的审计费用和客户资产、经营规模、事务所规模显著正相关；出具非标准无保留意见的审计报告，审计费用较高，但审计质量并没有提高；提供专项审计或管理咨询服务的事务所收取的审计费用显著偏高，上市公司有利用这些服务收买审计意见的行为；在有中期审计和专项审计或管理咨询的公司，注册会计师初次审计存在一定的“削价”行为；上市公司独立审计市场自发形成审计价格下限，但没因此促成审计质量自发的提高。
