Taking A share listed companies in Shanghai and Shenzhen stock exchanges as research objects, this paper studies the influence of staff quality on audit pricing and audit delay. It is found that there is a significant negative relationship between staff quality and audit pricing/audit delay. The higher staff quality is, the lower the audit pricing and the shorter the audit delay will be. Further research shows that this effect is more significant in sample companies with lower separation of the two powers and the state owned enterprise; the quality of internal control has a moderating effect on the relationship between staff quality and audit pricing. After using the instrumental variable method and changing the definition of staff quality, the conclusion still holds.