Focus on the independent part of the audit supervision，this paper investigates the relationship between executives equity incentives and audit fees by selecting the non financial listed companies of A share from 2006 to 2014.We argue that equity incentives not only can significantly reduce audit fees，but also this reduction is mainly through the improvement the level of internal controls.After distinguishing between the motivations of equity incentive，we found the executives equity incentives reduced audit fees through improving the level of internal controls，which may be related to the incentive motivation of equity incentives.These results show that auditors may identify the motivation of executives equity incentives based on the levels of internal control to seek different audit fees compensation.The signals that are delivered by auditors can help investors identify the motivation of the executives equity incentives more accurately.