Taking the data of A share listed companies during the period between 2007 and 2018 as a sample, this paper studies the impact of development expenditure capitalization on audit fees, and the moderation effect of internal control on the relationship between development expenditure capitalization and audit fees. This paper studies these by a group test according to the enterprises heterogeneity including the property rights nature and high tech enterprise type. It is found that companies with development expenditure capitalization have been charged higher audit fees, internal control quality can negatively regulate the impact of development expenditure capitalization on audit fees, especially in non state owned listed companies and high tech enterprises. The results of this study show that when auditors audit listed companies, the risk of development expenditure capitalization and the negative regulation role of internal control have fully been considered and included in the judgment of the important influencing factors of audit fees.