审计费用会对注册会计师与客户之间达成紧密联系,二者间内在经济特质尤为明显,审计费用以审计研究核心对象形式产生,但在资本市场发展过程和相关会计市场发展过程中,首要考虑问题即为盈余管理,后者现已得到高度重视,上市公司内部现存盈余管理问题势必会影响到最终审计收费标准。文章以当前经济形势为背景,对盈余管理要素、审计费用要素和审计意见要素等进行详细分析和阐述。 Auditing costs will reach a close relationship between certified public accountants and customers, the inherent economic characteristics between the two is particularly obvious, the audit costs to audit the core object of the form, but in the capital market development process and related accounting market development, the primary consideration of the problem That is, earnings management, the latter has now been highly valued, the existing earnings management within listed companies is bound to affect the final audit fees. In the context of the current economic situation, the article analyzes and elaborates the elements of earnings management, audit fees and elements of audit opinions in detail.