存货审计是指对存货增减变动及结存情况的真实性、合法性和正确性进行的审计。存货审计直接影响着财务状况的客观反映，对于揭示存货业务中的差错弊端，保护存货的安全完整，降低产品成本和费用，提高企业经济效益等，都具有十分重要的意义。
存货审计在会计报表审计中同样占有重要地位，存货审计所执行的审计程序的适当性影响对整个会计报表发表审计意见。
The inventory audit is also important in the statements audit. The proper audit program in inventory audit will affect the audit opinion in all statements audit.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
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