审计费用作为审计服务的定价机制与风险信号载体，是审计研究领域的核心议题。现有研究围绕其形成动因与经济后果已形成丰富成果，主要聚焦于公司内部治理特征、审计师行为属性、外部制度环境及新兴非财务因素等多维驱动机制。研究表明，审计费用不仅是审计投入与风险承担的成本补偿，更在缓解信息不对称、传递公司治理质量及引导资源配置中发挥信号功能。本文综述旨在系统梳理审计费用在不同制度背景下的决定因素与作用机理，揭示其双刃剑效应与治理价值，为理解审计定价逻辑及优化公司财务行为提供理论依据与实践指引。

As a pricing mechanism for audit services and a carrier of risk signals, audit fees have become a core topic in auditing research. Existing studies have yielded abundant findings regarding their formation drivers and economic consequences, primarily focusing on multidimensional determinants such as internal corporate governance characteristics, auditor behavioral attributes, external institutional environments, and emerging non-financial factors. Research indicates that audit fees serve not only as cost compensation for audit input and risk assumption but also play a significant signaling role in mitigating information asymmetry, conveying corporate governance quality, and guiding resource allocation. This review aims to systematically sort out the determinants and mechanisms of audit fees under different institutional backgrounds, reveal their dual-nature effects and governance value, and provide theoretical basis and practical guidance for understanding audit pricing logic and optimizing corporate financial behavior.