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This study investigates the effects of formation and life time of audit committee,and switching and tenure of audit firm upon audit quality.The sample consists of companies with unqualified audit opinions which are A-share listed in Shanghai stock market and Shenzhen stock market during 2004-2008.This study employs the absolute values of the discretionary accrual of the listed companies estimated with the cross-sectional modified Jones model to measure audit quality.The findings are that formation of an audit committee would enhance the audit quality significantly,whereas extended audit firm tenure would bring down audit quality significantly.Besides,both audit firm switching and life time of audit committees would not affect audit quality.Furthermore,by controlling the variable"audit committee",audit firm switching would not affect the audit quality as before,and the extended audit firm tenure would still reduce the audit quality significantly.