The Study On The Impact Of The Degree Of Corporate Social Responsibility Fulfillment On CPA Audit Fees

To supervise enterprises in order to protect the interests of stakeholders, and in order to encourage CPAs to provide effective oversight services, is to develop a reasonable audit fees is especially important.Audit fees are paid to corporate auditors audit reports obtained, which provides audit services can promote business between the accounting firm and realize "buying and selling", and reasonableness of audit fees also can affect the development of the quality of services provided by the auditor. Current research in the field, audit fees has been the focus of each academic discussion and analysis of the factors which affect the accounting firm audit fees is to solve the current industry pricing irregularities hotspot.China’s economy continues to improve,corporate social responsibility issues also continue to highlight the various industry has also begun to focus on social responsibility activities.But there are still some poor performance of corporate social responsibility, increased business risk, but also affect the CPA to audit risk control.CPA is an external regulatory body in one, have the responsibility and obligation to make an assessment of whether the business legal compliance, and determine business prospects that investors decisions.And the degree of fulfillment of corporate social responsibility is not only the other stakeholders goal, is also a source of CPA risk assessment, audit risk assessment which is based on the accounting firm charges refers making.Therefore, this affect the degree of corporate social responsibility to fulfill the accounting firm audit fees, in order to improve the development of the accounting firm audit fees from the perspective of audit risk and audit costs analysis.Based on the research of other scholars, and make the A-share listed companies in 2013 as samples, systematic analysis for the impact of the degree of corporate social responsibility fulfillment on audit fees. First, to calculate the overall fulfillment of social responsibility by the factor analysis method; then, analysis of the impact situation of the degree of corporate social responsibility fulfillment on CPA audit fees by using multiple regression; and finally, to make recommendations to improve the audit fees.The results showed that CPA need to consider the fulfillment of corporate social responsibility, and the situation of corporate social responsibility fulfillment can significantly influence the audit fees, but companies hire professional agencies to achieve the identification of reporting responsibility has not been realized so that the degree of trust in the CPA; meanwhile,the study also found that corporate performance for shareholders, creditors, government and consumer responsibility is the key responsibility lies affect audit fees. Therefore, the study presents the CPA in an audit, to pay attention to the fulfillment of corporate social responsibility,and to pay more attention to corporate shareholders, creditors, government, consumers responsibility fulfillment, to strengthen the business risk identification and assessment of audit risk made reasonable compensation fees to play better facilitate the CPA audit oversight functions.