摘要：In recent years, with the rapid development of China’s economy, the audit services provided by accounting firms have played an increasingly important role in economic activities. They serve as the “gatekeepers” of corporate financial reports, providing key information to investors, creditors, and other stakeholders to ensure that their decisions are based on authentic and accurate financial data. However, the existence of contingent fees has triggered a series of problems. This fee model may lead accounting firms to deviate from a fair and objective stance during the audit process, thereby affecting the independence and impartiality of audits. To maintain the authority and credibility of audits, we must delve into how to prevent accounting firms from providing audit services in this manner and propose practical and effective countermeasures and suggestions. This will ensure that audit services continue to play their due role in economic activities, providing a robust safeguard for the healthy development of the market economy.