中文摘要：

理论上,内部控制质量是审计收费的决定因素之一,但是由于内部控制信息难以获得,因而鲜有这方面的经验证据。而2007年证监会要求上市公司提供内部控制自评报告的规定为评价内部控制质量提供了契机。根据审计价值理论,以2007年深市上市公司为研究样本,考察控制风险（内部控制质量）和诉讼风险对审计收费的影响。研究发现控制风险和审计收费之间的确存在正相关关系,且审计收费中包含了一定程度的风险溢价。

英文摘要：

Quality of internal control is one of the decisive factors to influence the auditing fees in theory.Because no methods can be used to obtain the internal control information of listed companies,there is little empirical evidence in this field.That CSRC required listed companies to disclose internal control self-reports since 2007 gives us an opportunity to observe the quality of internal control.According to the theory of auditing valuation and the data of the listed companies in Shenzhen Stock Exchange of 2007,we focus on the question of how risk control affects auditing fees and whether risk premium is included in the auditing fees.We find that there is a positive relationship between risk control and auditing fees,and risk premium is included in the latter.