本文主要研究审计收费和盈余管理之间的相关关系。通过使用2009年我国A股上市公司的数据作为初始样本,采用Simunic审计收费模型来检验二者之间的相关关系。研究结果表明,审计费用和盈余管理显著正相关。此外,公司的资产规模、审计意见类型和会计师事务所的类型也显著影响着审计费用。 This paper studies the relationship between audit fees and earnings management. By using the data of China’s A-share listed companies in 2009 as the initial sample, Simunic audit charging model was used to test the correlation between the two. The results show that auditing costs and earnings management are significantly and positively correlated. In addition, the size of the company’s assets, the type of audit opinion, and the type of accounting firm also significantly affect audit fees.