There is a significant positive linear correlation between the Herfindahl-Hirschman Index and the auditing fees.
赫芬因德指数与审计费用显著正相关；
We find that there is a positive relationship between risk control and auditing fees, and risk premium is included in the latter.
研究发现控制风险和审计收费之间的确存在正相关关系，且审计收费中包含了一定程度的风险溢价。
The auditing fees paid by ST, PT companies are relatively higher, and the phenomenon of changing accounting firms among ST, PT companies is relatively common.
PT类上市公司支付的年报审计费用相对较高。ST、PT类公司变更会计师事务所的现象相对较多。
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
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