中文摘要：

基于已有研究,厘清内部控制影响审计费用的逻辑关系,以2009—2012年沪、深两市非金融类A股上市公司数据为研究对象,利用迪博内部控制指数,检验内部控制对审计费用的影响,并在此基础上综合考察高管权力与内部控制之间的关联。结果发现：①内部控制水平与审计费用显著负相关,高管权力与审计费用正相关;②高管权力对于审计费用的不利影响会被内部控制所抑制;③在不同盈利水平的企业中,内部控制对审计费用的影响有所差异。

英文摘要：

This paper first selects the non-financial A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2009 to 2012 as research samples, then analyzes whether the managerial power and internal control affect the audit pricing and how to affect it. The results are as following. 1 ） The managerial power and audit pricing is positively correlated, and the internal control and audit pricing is negatively correlated. 2） The effect of managerial power on audit pricing may be inhibited by internal control. 3 ） In the profitable, low profitable and unprofitable firms, the impact of managerial power on the audit pricing is different respectively.