CAJ | 학술논문

对审计任期与审计质量的关系，以往研究并未得出统一结论。理论上，专业胜任能力和独立性共同影响着审计任期与审计质量的关系，行业专长能够弥补专业胜任能力不足对审计质量产生的不利影响。从行业专长的视角对签字注册会计师任期和审计质量之间的关系进行回归分析发现，签字注册会计师任期与审计质量呈非线性的正U 型关系（拐点≈3年）。进一步分析发现，在签字注册会计师任期较短（≤3年）时，行业专长有助于提高审计质量；但在签字注册会计师任期较长（＞3年）时，行业专长对审计质量没有显著影响。研究结果表明，在签字注册会计师任期与审计质量的关系中，专业胜任能力发挥着比独立性威胁更重要的作用。
대심계임기여심계질량적관계，이왕연구병미득출통일결론。이론상，전업성임능력화독립성공동영향착심계임기여심계질량적관계，행업전장능구미보전업성임능력불족대심계질양산생적불리영향。종행업전장적시각대첨자주책회계사임기화심계질량지간적관계진행회귀분석발현，첨자주책회계사임기여심계질량정비선성적정U 형관계（괴점≈3년）。진일보분석발현，재첨자주책회계사임기교단（≤3년）시，행업전장유조우제고심계질량；단재첨자주책회계사임기교장（＞3년）시，행업전장대심계질량몰유현저영향。연구결과표명，재첨자주책회계사임기여심계질량적관계중，전업성임능력발휘착비독립성위협경중요적작용。
Prior studies get mixed results on the relationship between audit tenure and audit quality. Theoretically, this relationship can be jointly influenced by auditorsprofessional competence and auditor independence.This study tests how auditors industry specialization affects the relationship between audit tenure and audit quality.We find a U-shape relationship between audit tenure and audit quality,with the inflection point of approximately 3 years.Further study finds a positive relationship between auditorsindustry specialization and audit quality when audit tenure is no more than 3 years.However,no relation is found between auditors industry specialization and audit quality when audit tenure is more than 3 years.These results indicate that auditors professional competence plays a more important role than auditor independence in the relationship between audit tenure and audit quality.