By studying audit days in China from 2006 to 2011, it was discovered that putting more effort into audits boosts the chances of making corrections, which helps prevent fraudulent financial reporting. This increased effort doesn't necessarily lead to more modified audit opinions, but when they do happen, there's usually no correction made. Interestingly, in complex situations or with larger audit firms, the impact of increased audit effort on the quality of the audit is less pronounced. These findings shed light on how auditing can be improved in China, showing that more effort results in better quality audits by affecting both the audit process and outcomes.