This paper first selects the nonfinancial Ashare listed companies in Shanghai and Shenzhen Stock Exchanges from 2009 to 2012 as research samples, then analyzes whether the managerial power and internal control affect the audit pricing and how to affect it. The results are as following: 1) The managerial power and audit pricing is positively correlated, and the internal control and audit pricing is negatively correlated. 2) The effect of managerial power on audit pricing may be inhibited by internal control. 3) In the profitable, low profitable and unprofitable firms, the impact of managerial power on the audit pricing is different respectively.