摘要：Audit cost has a great impact on the independence of audit work and the quality of audit report, which has aroused many scholars’ research and discussion. Risk-oriented auditing requires certified public accountants to put enterprises in the current economic environment, analyze and evaluate the importance level of auditing from various aspects such as the industry situation, business activities and internal control of enterprises, so as to determine the part with higher risk level of auditing and conduct key auditing. This article selects A part from 2013 to 2015 a-share listed companies’ financial reporting data, establishing audit fees and measuring business risk index of the regression model, multiple regression analysis. At the same time, the influence of audit fees related index has carried on the empirical research. The research results indicate that: the asset-liability ratio and audit fees of listed companies are positively correlated; accounts receivable turnover and net interest rate on sales are negatively correlated with audit charges. And according to the results of research and analysis, I put forward relevant opinions and suggestions.
关键词：Audit Fees;Business Risks;Asset-Liability Ratio
