Improve Earning Prediction Audit Quality and Normalize Earning Prediction Behavior in Listed Company

The market-directed economy of China has been established and security market is developing.So the information on profit forecast has become an important factor that affects share price.This article researched the information of profit forecast in listed companies,in order to make the listed companies carry out profit forecast reasonably and raise the listed companies' confidence level on financial accounting information.It also offered basis for investor and promote the development of security market of China.This article researched the auditing of the profit forecast,and suggested that the audit of CPA should be supervised.In order to guarantee the reliability of profit forecast information in listed companies and guarantee the legal interests of investor.