Audit Committee Characteristics and Audit Fee

361 listed companies in Shanghai and Shenzhen stock markets of the A stock market during the years 2005 and 2007 chosen as the study sample,this paper aims at the relationship between the Characteristics of the Audit Committee and Audit fees.We find that the active performance of committee members is the inverse correlation while their independence and professionalism play a more active role in high Audit fees.All contributes to one important conclusion that characteristics of the Audit Committee make a certain effect that the Board of Auditors to control the external audit to reduce the risk,thereby affecting the effectiveness of the Audit Committee.