Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor'sopinion, however, have no notable influence on audit fees.
The auditor'sopinion is customarily conveyed in the form of an audit report to those recipients of the financial statements for whose benefit he is appointed, usually the shareholders of a company.
审计师的观点习惯上以审计报告的形式传达给财务报告的接收者，通常是公司的股东。
3
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.