The level of audit pricing is mainly affected by audit cost and audit risk. The different levels of internal control and earnings management will affect the input of human and financial resources and audit risk, thus affecting the audit pricing. By studying 2300 samples from listed companies in Shenzhen and Shanghai Stock Exchange, the paper discusses the relationship among internal control, earnings management and audit pricing. The results show that the relation between internal control level and audit pricing is not significant, the degree of earnings management has a significant positive impact on audit pricing. Under different levels of internal control, the degree of earnings management has different positive effect on audit pricing. The lower the level of internal control, the more significant the positive relationship between earnings management and audit pricing.