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1、AbstractOurcountryhasalreadyrequirelistingCorporationtocarryouttheauditofinternalcontrol,butfortheinternalcontrolauditfeeshavebeenliberalizedprices,accountingfirmsshouldbeinaccordancewiththeprovisionsofrelevantlawsandregulations,soastoguaranteetheinternalcontrolauditquality,reasonablepr
2、ice,sothattheinternalcontrolauditchargemarketplayadecisiverole.ThispaperhascarriedontheanalysisandverificationofthefactorsinfluencingauditfeesofinternalcontrolofChina'slistingCorporation,andprovidesatheoreticalbasisforChina'sinternalcontrolauditchargemarketsupervisionandmanagementofthei
3、nternalcontrolandaccountingfirmsauditfees.Theauditfeesofthefactorsthataffecttheinternalcontrolofaseriesofanalysis,combinedwiththeprincipal-agenttheory,gametheory,costcompensationtheoryandmarkettheoryofsupplyanddemand,andsummarizedourinternalcontrolauditfeesituationisdescribed,finallythe
4、empiricalpartselectedin2012and2013ShanghaiandShenzhenandShenzhenMainBoardlistedcompaniesseparatelydisclosetheinternalcontrolauditfeesofthecompanyastheresearchsample,onthecorporategovernancestructure,theauditbusinesscomplexityandreputationoftheaccountingfirm,listedcompanieswheretheareaan
5、dthenatureofequityetc.factorsofdescriptivestatisticsandmultivariateregressionanalysis.Theresultsshowthatthereputationoftheaccountingfirm,thebetter,thehigherbrandvalue,listedcompanieswherethepercapitaGDP,internalcontrolauditfeesarehigher;internalcontrolauditfeesandauditbusinesscomplexity
6、hasbecomepositivecorrelation,buttheeffectisnotparticularlylarge,probablybecauseoftheselectionofinventoryandaccountsreceivableaccountsfortotalassetsproportionasthealternativevariablescannotcompletelyrepresentthecomplexityoftheauditingofthecompany,butcertaininfluence,thisshouldalsoconside
7、rtheamountofsubsidiarycompany,thescopeofbusinessandotherfactors;Independentdirectorsonbehalfofthecompanygovernancestructure,thegreatertheproportionofinternalcontrol,auditfeesarehigher,whichiscontrarytotheassumption,thepossiblereasonisthattheindependentdirectorproportionishighan
