1. Contingent charges in the audit refer to whether or not or how much the charges are based on the results of the authentication work or the realization of a specific purpose.
2. Type: First, the audit client requires the certified public accountant to issue a standard audit report, otherwise no payment will be made, which is a charge or no type of contingent charge; The second is that audit clients pay according to the level of net profit after audit, which belongs to the level of contingent charges.
3. Reasons for contingent charges affecting independence: contingent charges are very harmful in the assurance business, because if the accounting firm's charges are or are more or less conditional on the results of the assurance work or the realization of a specific purpose, in order to obtain fees or overcharge, certified public accountants tend to express inappropriate opinions and act against the interests of the public.