地域特征是影响中国上市公司审计定价的重要因素。
Regional characteristics is the important factor of affect the audit pricing of Chinese listed company.
然后对相关的文献进行综述，包括国内外对上市公司审计意见影响因素的研究。
Then makes overall review on some documents concerned, including the current domestic and overseas research situation on this topic.
本文采用多元线性回归分析的方法，对我国上市公司审计收费影响因素进行了研究。
This paper analyzes the influencing factors of audit fees by multiple linearity regression in order to provide some meaningful advices to supervising department.
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