Research On Relevance Of Manufacturing Company's Financial Risks And Audit Fee

Audit fee is a hot topic in audit research, and the allocation of audit resources is under the control of risk-oriented audit with the development of risk-oriented audit.As the audit risk has been the most important factor in the CPA audit system. And as the important risk factor, financial risk has much influence on audit fee based on the impact on audit risk. This paper will do some deep research in the popularity condition of risk-oriented audit through the study of the relationship between financial risk and audit fee.Our scholars have a very late starter on audit fee factors. On year 2001, China Securities Regulatory Commission declare a discipline about the declaration about the accounting's salary of auditing. Right now, our scholars are not very material on the audit fee studying, and the related measures are at the enhancing progress, the environment of audit fee studying is better and better.The first part is the introduction of the background and the significance of what this paper study for, also concluding the related literature from domestic and abroad. On basis of reviewing related literatures from domestic and abroad, this paper finds that our country's influence factor of audit fee and the construction theory of audit fee couldn't be in the same pace. And at the same time, the study of the relationship between financial risk and audit fee is rarely founded right now, and the study always focused on the several factors of risk.The second, third and fourth part is the theoretical analyst parts, concluding audit fee, financial risk and the relationship between audit fee and financial risk. And for audit fee theoretical part, based on the influence factor, the effects and the construction of audit fee, this paper promotes into discussion. The financial theory concludes the concept and how to use coefficient approach of efficiency. And the fourth part is about the relationship of audit fee and financial risk.For demonstration part, first this paper raises the assumption, interprets the choice of models variables and samples, tells where the origin data been collected.Making study on the relationship between the several factors which have direct influence on the financial risk and the audit fee, and getting from the results that the assumptions are not totally the same as the demonstrate results. Then we can get the comprehensive coefficient of financial risk by the coefficient approach of efficiency with the finance data. And the analysis result is the same as the original assumption. Through the demonstration study, this paper thinks that financial risk does have relationship with audit fee, and risk-oriented audit has been put in to effect to some extend.And at the very end, the seventh part, this paper gives some advice and some inadequate or immature points of this paper.This paper mainly use demonstration measures, using SPSS17.0 to do the varieties variables analyses. During the analyses progress, this paper makes the courses more logically.This paper could help from a very side to get the information about the development of the risk-audit model in our country, and may promote every part of the society to give more concern on risk-audit study. What's more, this might let the benefit related persons make proper decisions.