This paper employs a difference-in-differences approach to study whether a Chinese audit firm improves its competencies through organizational learning after one of its audit teams has a client cross-listed in the US. Among a group of companies that are only listed in China, we define those audited by Chinese audit firms that are not international Big 4 affiliates and have cross-listed clients as the treatment group, and companies audited by other audit firms as the control group. We find an improvement in audit quality for the treatment group after their audit firms have cross-listed client experience in the US, and this improvement is not attributable to the effect of joining an international accounting firm network, registration with the PCAOB, or the consolidation in the audit market. A survey of auditors corroborates these findings and provides evidence on audit firms’ specific actions to facilitate learning. Our findings shed light on the benefits of auditing cross-listed clients in the US and its positive externality on improving the audit quality of non-US-listed companies in China.