审计质量对上市公司利润操纵的影响

目的 研究审计质量对上市公司进行利润操纵的影响。方法 通过分析当前我国上市公司利润操纵现状及审计市场现状，讨论审计质量影响利润操纵的因素和提高审计质量的方法。结果 审计质量影响上市公司利润操纵。结论要从提高审计人员在审计投入，加强审计的独立性等几个方面提高审计质量，防止利润操纵 。

The Effect of Audit Quality on Earnings Management in Listed Companies

Aim To discuss the effect of audit quality on earnings management (EM) in listed companies. Methods By Analyzing the situation of EM in listed companies in China and the situation of audit market, the factors of audit quality to affect EM and the way to improve the audit quality were discussed. Results Audit quality has effects on EM in listed companies. Conclusion To prevent EM, it is necessary to improve audit quality by improving the auditor's capacity, increasing the input of audit, and assuring the independence of audit.