中文摘要：

利用我国上市公司1998~2008的数据，研究了政治联系、新法律实施对国际四大所采取的审计策略的影响。研究发现，在新证券法、公司法等实施之前，国际四大对具有政治联系的客户采取了更为宽松的审计策略，但在新法律实施之后，国际四大没有对具有政治联系的客户采取更为宽松的审计策略；在新法律实施之前，客户的政治联系越强，国际四大采取的审计策略越宽松，但在新法律实施之后，客户的政治联系强度没有对国际四大的审计策略产生明显的影响；国际四大所采取的审计策略表现出一致性，没有显著的事务所个体性差异。这些发现有助于理解我国的制度变迁对国际四大审计行为的渐进影响。．

英文摘要：

This paper studide the influences of political connection,latest-laws operation on the audit strategy of Big four. By using the data of A-share listed companies from 1998 to 2008, this paper found that, firstly, before operation of the latest Security Laws and Corpo- ration Acts, the Big Four have taken more slack audit strategy to their clients witch with political connection. But after the operation of the latest laws, they have not taken more slack audit strategy to their clients witch have political connection. Secondly, before the operation of the latest laws, the more strength of political connection the clients have, the more slack audit strategy the Big Four may take. But after the operation of the latest laws, the strength of political connection of the clients has not been influenced observably by audit strategy taken by Big Four. Lastly, the consistence of the audit strategy taken by Big Four was not influenced observably by different Accounting Finns. The founds of this paper will help to understand the influences of incremental institutions changing on auditing actions of Big Four.