the tolerance of company surplus control of certified public accountants, easy to cause the audit opinion to buy at the same time, results in the decrease of audit quality, and the actual audit fee is higher than normal, the more detrimental to audit quality. Negative abnormal audit fees can easily lead to reduce the certified public accountants audit attention it deserves and increase the possibility of material misstatement of financial statements after audit, thus hurting the audit quality, the actual audit fee is lower than the normal audit fee, the audit quality is poor. In this paper, the research on understanding the behavior of the accounting firm provides empirical evidence, and regulatory policies for regulators, provides the reference for the accounting information the user provides a signal of perception of audit quality.

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