本文以我国证券审计市场2009年的事务所合并案为例,通过合并前一年至合并后两年共四年数据之间的两两比较,考察了本土事务所合并对审计收费影响的动态变化过程。研究发现,合并后两年与合并前一年相比、合并后两年与合并当年相比,事务所的审计收费显著提高,而其他组没有显著变化。 In this paper, we take the 2009 merger of securities audit market in our country as an example. Through the comparisons of four years ’data from the previous year to the two years after the merger, this paper examines the dynamic changes in the impact of local firms’ mergers on audit fees process. The study found that compared to the year before the merger and the two years after the merger, the audit fees of the firm increased significantly over the two years after the merger compared with the year of consolidation, while the other groups did not change significantly.