当前,伴随我国社会的发展,各大企业纷纷建立,这在一定程度上提升了我国市场竞争力,各企业为了能够在竞争激烈的市场上更好的发展,纷纷对为企业内部实施了有效的管理策略,尤其对企业内部财务部门的管理,更加严格,其要求也更加具体。事实上,财务报表内部控制审计收费的影响因素很多,这些影响因素的存在会给企业的发展带来一定的影响。本文主要针对财务报告内部控制审计收费的关键因素进行分析,明确了其关键因素存在所带来的影响。 At present, with the development of our society, all major enterprises have been established one after another, which to a certain extent, has promoted the market competitiveness of our country. In order to be able to develop better in the highly competitive market, all enterprises have implemented effective Management strategies, especially for the internal financial department of the company, are more stringent and require more specific. In fact, there are many factors affecting audit fees for internal control of financial statements. The existence of these influencing factors will affect the development of the enterprise to a certain extent. This article mainly analyzes the key factors of audit fees for the internal control of financial reports and clarifies the impact of the existence of the key factors.