An Analysis of Audit Quality and Accounting Information Disclosure of China Listed Companies

By statistic analysis of the two indicators,that is,the accounting information disclosure violations of China Shanghai and Shenzhen listed companies from 2001 to 2010 and the accounting information disclosure violation of listed companies with qualified audit opinions,we come to understand the quality of accounting information disclosure and the audit quality.By analyzing its reasons for the situation,we propose some measures to be taken to improve the above disclosure and audit quality.