Researchers have tended to assume that Anglo-American theories and practices are equally applicable to other countries with their unique contextual environments. The aim of this research is to show that the theoretical model and empirical research findings in Anglo-American countries, with respect to evaluation of internal control systems, are not applicable to China. Specifically, there are two approaches to evaluate internal control systems: one is a risk-based audit approach, and the other is a control-based audit approach. Morrill, Morrill, and Kopp (2012) show that Canadian accountants who relied on a risk-first approach identified significantly more internal control deficiencies than accountants who relied on a control-first approach. Contrary to the research findings in Canada, this study provides experimental evidence that Chinese auditors who relied on a control-first approach identified significantly more internal control deficiencies than auditors who relied on a risk-first approach. The findings have implications for global convergence of auditing practices.