Taking A-share manufacturing companies from 2011 to 2013 as samples, this paper makes a study on the influence of the background of senior auditors on the quality of accounting information and audit fees, the relationship between different types of associations of executive firms and audit fees on the basis of the subdivision of the executives in the two dimensions, which are the contents of the audit fees and the responsibilities of the job. The results show that: in order to achieve their own interests, the company with the background of senior auditors will choose to carry out earnings management, which will reduce the quality of accounting information. Accounting firms will increase audit fees in order to make up for higher audit risk. The financial position in the association of firms can reduce the audit fees with the interpersonal relationship and the “alumni effect”, but non-financial position of the executives cannot reduce the cost of audit due to responsibilities and interests.