本文分析基于公允价值计量的审计工作质量的作用,探寻审计质量与净收益、盈余预测误差等之间的关系。在审计质量的作用下,会计盈余信息的价值相关性得以加强,其不对称程度有所降低。说明审计质量的研究结果能够为公允价值的发展方向提供基础,监管层及投资者也会对审计质量的作用进一步关注。 This paper analyzes the role of auditing quality based on fair value measurement, and explores the relationship between auditing quality and net income, earnings forecast error and so on. Under the audit quality, the value relevance of accounting earnings information is strengthened, and the degree of asymmetry is reduced. The results of the research on the audit quality can provide the foundation for the development direction of the fair value, and the regulators and investors will pay more attention to the audit quality.