Abstract: This paper, based on the Simunic model of audit fees in China, Shenzhen listed companies in the construction industry, using 2013 years to 2015 data as the sample, the empirical analysis of the impact of earnings management on audit control, internal audit fees. The results of regression analysis show that the internal control audit is negatively related to audit fees, and the degree of earnings management is positively related to audit fees. In the internal control audit under the different heterogeneity of the relationship between earnings management and audit fees between, in case of internal control audit, earnings management and audit fees are negatively correlated; in the absence of internal control audit case, earnings management and audit fees are positively related.

Key words: Internal Control Audit, Earnings Management, Audit Fees, Influencing Factors