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I have several theories.
One is that none of the murders ever actually happened; rather it was all in his head. There's too much stuff that doesn't add up...off the top of my head, think about Paul Allen's apartment at the end - it was being renovated and painted and stuff, no bodies anywhere, nothing like it was in earlier scenes.
Another theory is that the murders did happen, only it wasn't Christian Bale's character himself who did it. Rather, it was another killer named Bateman - Bale's character could have been slowly assuming the identity of Bateman, a serial killer, who in actuality was the one committing the crimes. This is only supported by the fact that his lawyer thought he wasn't Bateman.
However, the attorney himself is a pretty weak source of identity confirmation. As many people throughout the film call Bale's character "Bateman" (his gf, Price, Caruthers) we can assume Bale is indeed bateman. However, a number of people do confuse him with someone else. Paul Allen of course believes Bateman to be Halberstram, however that is reasonable because they look similar and have the same haircut (although Bateman's is more expensive than Halberstram's). The attorney believes him to be someone else as well.
If the attorney's facial recognition skills are not to be believed because he didn't recognize Bateman, his supposed sighting of Paul Allen in London cannot be trusted either. This implies Allen may in fact be dead, and that Bateman may get away with murder.
There is so much identity confusion in the film it leads me to believe none of the actors ever really portray the same consistent character; OR all of the characters assume each others' identities and claim each others' exploits as their own. That final theory is most in line with the film and book's thesis regarding the futility and absurdity of modern yuppie society. Everything is so pointless that it doesn't matter who does what or where, because it is all the same and has the same value - zero.
The story is completely satirical and meant to be more of a dark comedy than a dramatic presentation of events. Just kick back and enjoy the vulgar absurdity of it and don't try to make sense of it as I have. Only reason I have so many conflicting theories is because I've seen the damn movie ten million times. I don't really sit there trying to figure it out, honest :P Just sort of happened.
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