Based On The Perspective Of Corporate Governance Of The Audit Pricing Empirical Research

Valuation is very important for a certified public accountant audit in the independenteconomic supervision activities of listed companies, and closely connected with corporategovernance status and registered accountants audit. Therefore, domestic and foreign scholarshave put it as a research focus. Research of audit pricing, especially empirical studies, westernscholars have had a long history and produced a large number of influential literature.As the U.S. securities regulatory requirements listed companies in the United Statesdisclosed audit and related services fees since the date of the February5,2001audit pricingstudies in the west once again set off a climax. In our country, since the end of2001the Chinasecurities regulatory commission requires public companies to disclose in its annual report,audit and related services after compensation, audit pricing research has also become possible,and some research results in succession in these two years. These results, on the whole, absorbthe advanced ideas of western literature and the research methods, embodies the Chinesescholars to research actively draw lessons from the western side. On the other hand,we alsorealized that,the United States securities market audit pricing research have spring, Chineseaudit study should explore more innovative theme, pay close attention to at present ourcountry the problems existing in the auditing valuation practice, and how to make specificspecification on these issues.Based on the corporate governance point of view research audit pricing, the researchcontent mainly includes: first of all, summarize the corporate governance structure and auditpricing both at home and abroad, this paper briefly reviews the research status about theconcept of corporate governance and audit pricing, and elaborates the theoretical basis; Second,theoretically analyzes the relations between corporate governance structure and audit pricing;Then, on the basis of theory, based on the perspective of corporate governance of listedcompanies in China the current situation of the audit pricing for empirical analysis.Finally,based on the above empirical analysis, putforward opinions in order to our country’saudit pricing better recommendations.