中文摘要：

通过分析2008-2012年A股上市公司相关数据，研究会计师事务所转制对于审计质量的影响，结果显示：特殊普通合伙制会计师事务所的审计质量高于有限责任制会计师事务所的审计质量；转制后会计师事务所的审计质量高于转制前会计师事务所的审计质量，但是转制对审计质量的提高有一定的不同步性。研究结论为转制政策的合理性提供了证据支撑，也为其他中小型会计师事务所改制提供了必要性方面的经验依据。

英文摘要：

On the basis of the analysis of the related data of A-share listed companies from 2008 to 2012 and the study of the influence of the conversion of accounting firms on audit quality, the research shows that the audit quality of accounting firms with special partnership is higher than that of the limited liability; the audit quality of accounting firms after the conversion is higher than that before the conversion; but there is a certain extent of hysteresis effect between the conversion of accounting finns and the improvement of the audit quality. Therefore, the research provides the evidence to support the rationality of the policy of the conversion of big-sized accounting firms and provides a certain experience for the necessity of the reform for other small and medium-sized accounting firms.