I
摘要
随着改革进入新时代，我国市场经济迅猛发展，但是仍然不断有财务造假
事件发生，甚至让人难以相信的是也包括世界知名企业，例如安然公司、世界
通信公司、施乐公司等知名公司。十多年后的今天，在中国的证券市场上，证
券市场的会计舞弊层出不穷，不断刷新造假记录。例如，步森股份借壳华农财
务造假遭处罚、证监会揭露亚太长期造假与操控利润、金亚科技自曝多项财务
造假等等，资本市场的利益输送、内幕交易、造假让投资者愤怒，将矛头直指
会计师事务所，怀疑事务所的工作质量，这就使得审计质量的问题得到了社会
各界的关注。对现有文献整理和分析，发现审计质量和客户重要性二者之间关
系观点不统一。并且现有文献还考虑到影响这二者之间关系的宏观因素，例如
包括法制因素、事务所转制、现有政府政策等因素，却鲜有考虑到影响这二者
之间微观因素。因此，本文打算在研究客户重要性与审计质量关系的基础上探
寻影响这二者之间微观因素。本文发现，审计师在审计客户中面临到最大的风
险就是审计风险，如何降低审计风险，提高审计质量，这是每个审计师要面对
的难题。可见审计风险是影响这二者之间关系重要微观因素。基于此，本文首
先研究客户重要性对审计质量的影响，以检验事务所对于客户的经济依赖是否
会影响事务所的审计质量。在此基础上，本文进一步分析审计风险高情况下，
事务所的经济依赖度较高客户会不会影响审计师独立出具客观的审计意见，以
检验我国审计质量的高低
本文采用以实证为主，同时辅之相关研究方法。本文首先在文献综述的基
础上确定了研究问题，然后通过理论分析提出研究假设建立研究模型。在理论
研究方面，调研事务所，询问事务所工作人员执行工作中面对的问题和情况，
同时收集相关监管部门的处罚决定书和执业质量检查结果，比对分析历年处罚
情况，总结得出我国审计行业的质量总体提高，但是仍有造假案出现，造假风
无法完全扼杀，显示出我国审计质量有令人担忧的一面。探究质量低下的相关
原因，找到深层次的根源，在于审计事务所对客户的经济依赖性。进而分析审
计风险高情况下，事务所的经济依赖度较高客户会不会影响审计师独立出具客
观的审计意见，以检验我国审计质量的高低。从2013-2016年间选取被出具审计
报告的A股上市企业为样本，实证研究客户重要性对审计质量的影响，以检验
II
事务所对于客户的经济依赖是否会影响事务所的审计质量。在此基础上，本文
进一步添加审计风险和客户重要性的交乘项分析审计风险高情况下，事务所的
经济依赖度较高客户会不会影响审计师独立出具客观的审计意见，以检验我国
审计质量的高低。最后，对实证结果进行总结，提出相关建议
本文主要创新点在于加入审计风险这一微观因素，添加审计风险和客户重
要性的交乘项，事务所的经济依赖度较高客户会不会影响审计师独立出具客观
的审计意见，以检验我国审计质量的高低。试图进一步分析出这三者之间的关
系,从而能够为政府提供有效的建议
关键词：客户重要性审计风险审计质量
III
Abstract
With the reform entering a new era, China's market economy has developed
rapidly, but there are still financial frauds happening. Even unbelievable is that it also
includes world-renowned companies such as Enron, World Communications, and
Xerox. Today, more than a decade later, in the Chinese securities market, accounting
fraud in the securities market emerges in an endless stream and the record of
counterfeiting is constantly updated. For example, the case of Fansen’s shares was
punished by backing Huanong’s financial fraud, the Securities and Futures
Commission disclosed the long-term counterfeiting and manipulation of profits in the
Asia-Pacific region, Jinya Technology disclosed many financial frauds, etc., and the
capital market’s interest transfer, insider trading, and falsification made investors
angry, and will Directly to the accounting firm, the quality of the firm's work is
doubted, which makes the issue of audit quality has received attention from all walks
of life. By collating and analyzing existing literature, it is found that the relationship
between audit quality and customer importance is not uniform. And the existing
literature also considers the macro factors that affect the relationship between the two,
including factors such as the legal system, the transformation of the firm, and existing
government policies, but little consideration has been given to the microcosmic
factors affecting the two.This paper finds that auditors face the greatest risk in
auditing customers is the audit risk, how to reduce the audit risk and improve the
audit quality, which is the problem that each auditor has to face. It can be seen that
audit risk is an important factor that affects the relationship between the two. Based
on this, this paper first studies the impact of customer importance on audit quality to
test whether the firm's economic dependence on customers will affect the audit
quality of firms. On this basis, this article further analyzes the high audit risk, the
firm's high degree of economic dependence will not affect the auditor's independent
objective audit opinion, to test the quality of our audit.
This article adopts a method based on evidence, supplemented by theory. Firstly,
this paper defines the research problems based on literature review, and then puts。