中文摘要：

本文从审计师出具非标准审计意见比例的角度检验了股权分置改革对审计质量的影响。研究结果表明，股改后审计师一定程度上配合上市公司实现了向上的盈余管理及审计意见购买。具体结论为：在股改后，对于相同盈余管理水平，规模较小上市公司的审计师出具非标准审计意见的概率显著下降；对于规模较大的上市公司，审计师出具非标准审计意见的比例未发现有显著不同，但股改后公司向上的盈余管理程度似乎加大了。

英文摘要：

The non-tradable share reform makes the non-tradable shares to be traded on the market. In order to sell their holding shares at a higher price or realize the promise in the consideration contract, the managers or large shareholders of listed firms tend to report higher audited earnings. Under this situation, how do auditors react to these phenomena？ Our results suggest that, after controlling for earnings management level, auditors issue less qualified opinions for small firms after the reform.