Investors pay much attention to whether board characteristics influence the audit quality and what kind of effect it produces. The paper selects Shanghai and Shenzhen A share listed Corporations in manufacturing industry in 2011—2013 as the object of study, discussing the correlation between board characteristics and audit quality. The study shows: the size of the board is negatively correlated to the independent audit quality, but not distinctively; the proportion of the independent directors in the board is positively related to the independent audit quality significantly, so as the number of meetings; the establishment of special committee of the board is negatively related to the independent audit quality significantly.