This paper discusses the audit fee and ratio of auditor fee to asset(ROF) from annual reports about the listed companies in Chian A-share market.

• 通过研究2001年、2002年我国证券市场A股年度财务报告审计费用、审计费用率得出:年报审计费用与资产规模显著正相关,审计费用率与资产规模显著负相关;