审计师个体行为特征与审计质量研究

审计服务的独特性决定了审计判断在审计决策中的重要性，同时也决定了审计行为的结果必然受到审计师个人特征的影响。因此，当今审计理论研究的前沿与重心由事务所层面和分所层面的研究转向审计师个人层面，探讨审计师个体特征与行为在审计质量中的作用。本项目拟从审计师的个人经验、审计师个人声誉、审计师注意力分配、审计师网络关系以及事务所组织结构变更五方面展开，探讨审计师的个人行为特征对审计质量和投资者保护的影响，以及审计项目组内不同级别的审计师特征差异所导致的执业行为差异。我们希望通过本项目的研究揭示个人审计师在审计质量中的作用，以及签字合伙人和项目经理对审计结果影响的差异。

The unique feature of auditing decides the important role of audit judgement in auditing decisions, which also decides that outcomes of auditing must inevitably be influenced by characters of individual auditor. Therefore,auditing research has been shifting from audit firm and office level to individual auditor level. This project investigates on the impact of individual auditors' characters on audit quality and investor protection, also coampares the difference in practice behavior between engagement auditors and partner auditors.Our research is going to be carried out from five perspectives: individual auditor experience, individual auditor repution, individual auditor attention allocation,individual auditor social network and audit firm structure reform.Our research will answer the contribution of individual auditor in audit quality, and whether it matters who is in charge of auditing.