Abstract: Abstract: In this thesis, internal control deficiencies are divided between internal control weakness of accounting level and internal control weakness of company level because it is necessary to analysis the relationship in audit’s eye. The conclusion of ordinary least squares estimation are draw :(1) firms with internal control deficiencies are more likely to pay higher audit fee, this indicates that auditors in China are mostly focus on accounting events,(2) we document that firms who have remediate previously reported internal control deficiencies lower their audit fees successfully,(3)whether firms disclose same deficiencies or not, it seems that consistency and audit fee are irrelevant statistically.

摘要： 本文从审计师的角度出发，将内部控制缺陷划分为会计层面内部控制缺陷和公司层面内部控制缺陷，研究内部控制缺陷本质属性及其变化对审计费用的影响。研究发现会计层面内部控制缺陷与审计费用在1%水平上显著正相关，公司层面内控缺陷与审计费用不存在显著的相关性；内部控制缺陷修正在5%水平上与审计费用负相关；内控控制缺陷披露的一致性与审计费用不相关。