The article mainly makes a survey of whether CPA would consider the financial information which includes the differences between accounting profits and taxable income when they set up a price on audit service (hereinafter referred to as “BTD”). The study found that BTD has a positive effect on audit fees. Further study also shows that for state owned listed companies， BTD is uncorrelated to audit fees. And for the private listed companies， BTD is significantly positively related to audit fees. The results show that BTD has an effect on CPAs judgment about audit risk， which further increases the audit procedures to reduce audit risks， and improve audit fees. What is more， with respect to audit fees， CPA takes different attitude towards BTD in state owned listed companies and the private listed companies respectively.