Abstract: In order to summarize the experience of poverty alleviation, to consolidate and expand the achievements of poverty alleviation, and help the high-quality economic development in the new era, this paper, taking the A-share listed companies in Shanghai and Shenzhen that participated in targeted poverty alleviation from 2016 to 2019 as the research samples, studies the impact of enterprises' participation in targeted poverty alleviation on audit quality. We find that the participation of enterprises in targeted poverty alleviation significantly improved the audit quality. And the positive relationship between corporate participation in targeted poverty alleviation and audit quality is more significant in non-state-owned companies and companies with high media attention. Therefore, we suggest that the government value corporate contribution to poverty alleviation, that the news media play more active role in news coverage on and oversight of enterprise participation in poverty alleviation, and the enterprises actively take their social responsibility.

Key words: rural revitalization, targeted poverty alleviation, audit quality, media attention, listed company