The purpose of this study is to examine the relationship between real earnings management, aggressive real earnings management and audit quality. This study is practical in terms of purpose and type of correlation in terms of method. For this purpose, the number of 72 companies listed on the Tehran Stock Exchange (Number of 864 company-year observations) was examined in the period from 2009 to 2021 and the panel data regression model was used to test the hypotheses. The results of the study show that real earnings management has a positive and significant relationship with the second type audit errors. However, when examining aggressive real earnings management with the second type audit errors, no significant association was observed. Furthermore, there is a negative and significant relationship between real earnings management and aggressive real earnings management with the number of paragraphs in the auditor's and the qualified opinion. According to the results obtained, real earnings management leads to a decrease in audit quality, and in order to achieve their goals, managers use methods that are difficult for auditors to detect, and when auditors are unable to increase the audit effort in response, they demand a higher audit fee. The results of the study will lead to an expansion of literature in the area of real earnings management and audit quality.