This paper chooses Chinese A share listed firms in the years 2007~2014 to empirically test the impact of A and H shares cross listing with dual auditing on domestic audit fees and audit quality.Empirical results show that，ceteris paribus，cross listed and dual audited companies domestic audit fees（domestic audit quality）are（is）higher than those（that）of non cross listed or non dual audited companies.Further research suggests that the main conclusion is still valid after controlling for either possible endogeneity problems or the effects of auditor characteristics；the conclusion remains robust in the subsample of observations after the dual auditing system cancellation；in addition，when the auditor is from a“Big4”audit firm，it has a negative influence on the relationship between A and H shares cross listing with dual auditing and domestic audit fees，while the relationship between A and H shares cross listing with dual auditing and domestic audit quality isnt affected by whether the auditor is from a“Big4”audit firm or not.The conclusion has some theoretical and practical significance for developing Chinas institutional environment，auditing cross listed companies and improving audit quality.