Abstract:Audit inherently possesses a natural team attribute, and auditors’ professional activities are significantly influenced by their audit teams. Based on this premise, this study analyzes and examines the spillover effects of high-quality auditors on other auditors within audit team interactions from the perspective of audit fees. The research findings indicate that high-quality auditors induce a significant reduction in audit fees charged by other auditors in the team. Mechanism tests reveal that the improvement in audit efficiency and the reduction in audit risk are key reasons for the decrease in audit fees, suggesting that high-quality auditors prompt their team members to “enhance quality and reduce fees”. Further research shows that the reduction in audit fees charged by team members is more pronounced when market competition is intense, the brand value of the audit firm is relatively low, the centrality of high-quality auditors within the network is high, and the proportion of high-quality auditors in the audit team is larger.