Quality audits, through the detection of misstatements and the recommendation of corrections, improves the quality of financial statements. However, the quality of financial statements is always affected by management manipulations. The purpose of this research is to investigate the relationship between residual audit fees and real operating cash flow smoothing and real production expenditure smoothing. The study period of this research is from 1394 to 1400 and a sample of 105 companies has been selected using the purposive sampling method. Linear regression, has been used to test the research hypotheses. The findings show that there is a negative and significant relationship between the residual audit fees and the real operating cash flow smoothing. Also, there is a negative and significant relationship between the remaining fees and the real production expenditure smoothing. These findings indicate that with the increase in (abnormal) fees pay, the real operating cash flow smoothing decreases. Therefore, the payment of unusual fees is not caused by the special relationship between the auditor and the employer. Also, as the (abnormal) fees increases, the real operating cash flow smoothing decreases. Therefore, the payment of unusual audit fees is not caused by the special relationship between the auditor and the client. The findings show that there is a negative and significant relationship between abnormal audit fee and real earnings management. In fact, the abnormal audit fees is caused by the increase in audit quality, which reduces the ability and flexibility of management in using real earnings management and earnings manipulation.