Abstract:Auditors capabilities and competence are developed through varieties of pathways including individual experience which determines audit quality. Based on the sample of listed companies in Chinese stock market from 2010 to 2013, this paper investigates the effects on audit quality of auditors individual experience. It can be found that auditors experience is positively related to audit quality. However, this experience effect mainly depends on the client related industrial experience. Secondly, there is a substitutable relationship between auditors experience effect and tenure effect. Thirdly, the auditors experience effect is more obvious in the auditing task of new client, especially in the non big audit firms. Furthermore, indirect experience obtained from other auditors of the same firm plays an important role in initial auditing when auditor is lacking in experience and ensures audit quality.