中文摘要：

文章检验了内部控制审计制度执行前后内部控制审计对审计市场收费的影响,同时将样本公司按照不同板块及规模进行分类,研究不同公司内部控制审计制度对审计收费影响的差异性。研究结果发现：内部控制审计制度执行后相对于执行前,小型公司的审计费用显著增加;大型公司中,只有披露内部控制审计报告公司的审计费用显著上升,而未披露内部控制审计报告公司的审计费用没有显著变化。内部控制审计制度执行后,中小板和创业板小型公司无论是否披露内部控制审计报告,其审计费用没有显著差异;而大型公司中,披露内部控制审计报告的审计费用显著更高。此外,主板公司无论大型还是小型,披露内部控制审计报告的,其审计费用均显著更高。内部控制审计制度执行后,首次执行内部控制审计的小型和大型公司的审计费用均显著增加。研究结论为规范审计市场的审计收费提供了参考。

英文摘要：

This paper examines the impact of internal control audit on audit fees in the implementation of internal control audit system,and studies the differences of internal control audit system in different sectors and different scales in China. The research findings include the following： The audit fees increase significantly in small companies after the implementation of internal control audit system while in large firms the audit fees increase significantly only for the disclosure of internal control audit report,but the audit fees have no significant change in case of no disclosure of internal control report. After the implementation of internal control audit,in small companies on SME board and GEM board,the audit fees have no significant change no matter whether there is disclosure of internal control audit report,but in large firms the audit fees are significantly higher for the disclosure of internal control audit report. After the implementation of internal control audit,the main board company＇s audit fees are significantly higher for the disclosure of internal control audit report. After the implementation of internal control audit system,the audit fees in both small and large companies increase significantly for the first time disclosure of internal control audit report. The empirical evidence provides reference to regulate audit fees on audit market.