审计收费作为审计质量信号的传递机制研究
A Study of Audit Fees as a Delivery Mechanism for Audit Quality Signals

审计收费在资本市场中作为审计质量的重要信号，面临信息不对称、低收费竞争和外部监管不足等问题。本研究分析了审计收费信号传递过程中存在的非对称性和市场失效现象，并提出优化对策，包括加强审计收费透明化管理、强化行业自律与市场规范，以及构建收费与质量联动的外部评价体系。研究表明审计收费信号的有效传递依赖于规范的市场环境和科学的评价机制，这不仅能促进公平竞争，还为提高审计服务质量提供了新路径。该研究为审计收费理论和实践提供了有价值的参考。
Audit fees, as an important signal of audit quality in the capital market, face problems of information asymmetry, low-fee competition, and insufficient external regulation. This study analyzes the asymmetry and market failure in the signaling process of audit fees, and proposes optimization countermeasures, including strengthening the transparent management of audit fees, reinforcing the industry’s self-regulation and market norms, and constructing an external evaluation system linking fees and quality. The study shows that the effective transmission of audit fee signals relies on a standardized market environment and a scientific evaluation mechanism, which not only promotes fair competition, but also provides a new path to improve the quality of audit services. The study provides a valuable reference for the theory and practice of audit fees.