Study on the Assoeiation between Internal Control Quality and Auditing Pricing——Evidence From the Cross-section Data of China A-Share Quoted Company

Internal Control Guidelines of Listed Companies in Shenzhen Stock Exchange and Internal Control Guidelines of Listed Companies in Shanghai Stock Exchange represent regulation over internal control of the listed companies has entered a new stage. In the year of 2007, it is the first year for a full disclosure of listed companies' self-evaluation report on internal control, which makes the study of the quality of internal control possible. In this thesis, our research sample includes 1020 A-share listed companies in Shenzhen and Shanghai in 2008 and we mainly focus on the correlation between the quality of internal control and audit pricing by means of the empirical method.