“安然”事件后,内部控制制度开始不断完善,一些学者开始研究内部控制与审计收费的关系,但更多的是把内部控制质量以及披露缺陷的程度作为内部控制的替代变量纳入审计定价模型。文章对国内外有关内部控制与审计收费的文献作了归纳总结,为进一步研究两者之间的关系奠定了基础。 After the “Enron” incident, the internal control system started to improve continuously. Some scholars began to study the relationship between internal control and audit fees. However, more often, they included the quality of internal control and the extent of disclosures as an alternative variable of internal control into audit pricing model. The article summarizes the literature on internal control and audit fees at home and abroad, which lays the foundation for further study of the relationship between the two.