本文以2012年沪深两市被“一会两所”处罚的上市公司作为研究样本,通过是否披露内部控制内控缺陷、披露的内控缺陷的数量研究我国上市公司内控内控缺陷对审计定价的影响。实证结果表明,审计定价与是否披露内控缺陷及披露的内控缺陷的数量相关性显著。 In this paper, the listed companies in Shanghai and Shenzhen stock market that were punished by “one or two ” in 2012 were selected as the research samples to study whether the internal control deficiencies of internal control of listed companies audited the pricing of audit by disclosing the number of internal control deficiencies and disclosing internal control defects. influences. The empirical results show that there is a significant correlation between the audit pricing and the number of internal control defects disclosing internal control defects and disclosures.