社会网络是人类活动的核心特征，人类所在的圈层决定着人们的观念和行为，本课题旨在从社会网络的视角分析审计师行为。首先，基于组织学和社会学理论，结合会计师事务所场景，作者提出审计师群体的概念，并依据图论标准，构建审计师群体的识别和验证框架。接着，作者聚焦群体内审计师行为的学习效应，研究审计师在客户承接、职业判断以及审计定价这三种审计实践中表现出与群体其他成员的趋同现象。然后，作者借助社会网络理论剖析群体网络结构对审计师互动模式的影响，提出网络密度和中心度会强化群体行为的趋同，而网络核心成员更容易成为审计师行为趋同的对象。最后，作者研究群体影响的印刻作用，提出审计师职业生涯初期所在群体的特征会对审计师行为产生长远影响。本课题的研究成果将会推进审计师群体的相关研究，为事务所质量控制和内部治理以及监管机构的监督管理提供理论基础。

Social network is the core characteristic of human activities. People's attitudes and behaviors are strongly influenced by their primary group. This project aims to analyze the behavior of auditors from the perspective of social network. First, linking the theory of organization and sociology with the context of accounting firms, the author proposes the concept of the auditor group and constructs a framework for the identification of the auditor group based on graph theoretical criteria. Next, the author focuses on the role of the auditor group in shaping auditors’ behavior. Specifically, the author studies the convergence of client acceptance, audit judgment, and audit pricing within the auditor group. Further, the author analyzes the influence of the group network structure on the interaction pattern, and proposes that network density and centrality will strengthen the convergence effect, and the audit practices of the core members are more likely to be followed by the auditor group. Finally, the author studies the imprinting effect of group influences and proposes that the characteristics of the groups in which auditors begin career will have a long-term impact on auditor behavior. This project will promote the research field of auditor group, and the findings have important implications for the accounting firm's quality control and internal governance, as well as the supervision and management of regulatory agencies.