To examine whether different legal factors will enable Certified Public Accountants (CPAs)to increase the possibility of issuing modified audit opinion for enterprise earnings manipulation and whether there are significant regional differences in this possibility,this paper adopted regression analysis method to test the relationship between earnings manipulation and the possibility of issuing modified audit opinion,and the regulation effect of legal factors on it,based on the data of Chinese listed companies.The results indicate that in more legally regulated regions,the more earnings manipulation of Chinese listed companies could decrease the possibility of CPAs to issue modified audit opinion;the optimization of local legal system can increase the possibility of CPAs to issue modified audit opinion for enterprise earnings manipulation.%为检验注册会计师面对不同法制因素时是否增加对企业盈余操纵出具非标准审计报告的可能性，以及这种可能性是否有显著的区域差异，基于中国上市公司的数据，使用回归分析法实证检验盈余操纵与注册会计师出具非标准审计报告之间的关系，以及法制因素在其中的调节作用。研究发现，在法制因素较好的地区，中国上市公司更多的盈余操纵行为会降低注册会计师出具非标准审计报告的概率；地区法律制度的优化有助于注册会计师在面对企业盈余操纵时出具非标准审计报告的可能性。
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