This paper uses the financial data of China’s listed companies from SZSE in 2011, and tests the relationship among internal control, auditor choice and real earnings management. The results show that the higher the internal control is, the lower the real earnings management is, and there is no obvious relationship between internal control and auditor choice. In general, both internal control and auditor choice can restrain the real earnings management, and one of them can take the place of the other in such a process. What’s more, we find the evidence of region background influences these relationship, namely, the role of internal control and the auditor is affected by the fact——whether the registered accounting firm and the registered listed corporation are in the same province or region.