Geographical relationship is one of environmental factors affecting audit quality. Based on the latitude and longitude information manually collected between client and accounting firm, this paper calculates the distance between client and accounting firm and then distinguishes the administrative regional consistency of the two. With the company’s discretionary accrual as an alternative variable of audit quality and the data of Shenzhen A-share listed companies from 2012 to 2014 as sample, this paper constructs a multiple regression model to analyze the influence of accounting firms’ geopolitical relations on audit quality. The results show that there is a significant correlation between the geographical relationship and audit quality. From the perspective of natural geography, the farther the accounting firm is to the client, the worse the audit quality is. From the perspective of human geography, the administrative regional consistency of client and accounting firms is in favor of improving audit quality. And at the same time, the interaction effect is significant, that is, the consistency of administrative regions of Client-Accounting Firms, helps strengthen the correlation between the distance and the audit quality.