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Abstract摘要

Corporate Governanceis essential as large-scale enterprises are affecting the world. As the external control mechanism of corporate, audit also plays an important role. Corporate governance structure affects anent structure and the demand for audit. The demand finally reflects in the audit fee. So there exists a relationship between corporategovernancestructure and audit fee. 作为企业的外部控制机制，审计中也起着重要的作用。公司治理结构的影响关于结构和审计的需求。最终体现在审计费用的需求。因此，存在公司治理结构和审计费用之间的关系。英国留学生accounting thesis.Accountability relationship is the foundation of modern corporate theory and it lead to the appearance of audit service. The audit fee is determined by demand and supply theoretically, and audit risk is always from the defect of corporate governance. Corporate governance structure factors, such as the characteristics of director board, ownership structure and managementcompensation are all related to audit fee, either positively or negatively in theory. 问责关系是现代企业理论的基础，它导致审计服务的外观。审计费用是由需求和供给理论上，总是从公司治理的缺陷和审计风险。公司治理结构等因素的影响，为特征的董事会，股权结构和管理人员的报酬都与审计费用，无论是正面或负面的理论。
Based on the data of A share market list companies of https://www.51lunwen.org/Accounting/ China in 2010, the paper make use of descriptive analysis, correlation analysis and regression analysis to test the relationships. The research finds that, as a whole, the corporate governance structure factors are related to audit fee. In specific, the independence of large director board is better. Companies with proper ratio shareholdings of large shareholders and executives, or state owned list companies spend less on audit, while that conduct more board meetings and with diffused ownership pay more audit fee. a well-run director board is the basis ofthetrust of investors and  auditors; management compensation and ownership structure is also important constitution of corporate governancestructure; auditors will consider factors about corporate governance structure when confirm audit fee. 2010年中国A股市场的上市公司的基础上，利用描述性统计分析，相关分析和回归分析，以测试的关系。研究发现，作为一个整体，公司治理结构等因素相关的审计费用。具体而言，大董事会的独立性是更好的。公司以适当的比例，大股东的持股和管理人员，或国有上市公司花费更少的审计，而更多的电路板进行会议和扩散所有权支付的审计费。一个运行良好的董事会的基础ofthetrust，投资者和审计师，管理人员的报酬和所有制结构的企业治理架构也是很重要的宪法时，核数师将考虑的因素，公司治理结构确定审计费用。

Companies can improve their governance efficiency according to theresults, such as properly enlarge the scaly of directors; improve the independence of director board. The management of audit market should improve, too, as it is in such a mass in China, and pricing guidelines can be made by the government.
Table of Contents

Abstract 1
1. Introduction 5
1.1 Background 5
1.2 Methodology 7
1.3 Route of Research 7
2. Literature review 8
2.1 Researches about audit fee 8
2.2 Researches about the relationship between corporate governance and audit fee 11
2.3 Summary of the chapter 13
3. Theoretical analysis 13
3.1 Theoretical basis of audit theory 13
3.1.1 Accountability relationship 13
3.1.2 Demand-supply theory 15
3.1.3 Audit fee theory 17
3.1.4 Audit risk theory 19
3.2 Theories about corporate governance structure 20
3.2.1 Concept of corporate governance 20
3.2.2 The structure of corporate governance and related theories 20
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