Auditing：fees in accounting firms differ in the board，location and ownership and “Big 4”auditors impose higher auditing fees than “nonbig 4”auditors.The empirical results show that there is a significant correlation between auditing fees and auditors industry expertise and auditees business complexity.Namely，the higher degree of industry expertise and the more complex of auditees business they are，the higher fees the auditors charge.Our country should encourage accounting firms to attach importance to industry expertise in the future development and improve marketization of auditing fees，so as to realize discrepant competition and optimize competition order in the whole industry.