中文摘要：

基于2010年大中型会计师事务所转制改革为特殊普通合伙组织形式，以2009—2014年A股上市公司为研究样本，实证分析了会计师事务所转制改革对审计质量的影响。结果表明：会计师事务所转制后其审计质量有所提高，以盈余管理代表的审计质量在会计师事务所转制当年同步显著提高，以审计意见代表的审计质量在会计师事务在转制后第二年有明显的改善。

英文摘要：

Based on the system background of large and medium-sized accounting firms adopting the form of special general partnership in2010,this paper uses the2009-2014A shares of listed companies as the research sample,to make the empirical studies on the influence of accounting firm structural reform on audit quality.The results show that the quality of audit has been improved after the accounting firms have been reformed on the whole.The earnings management representative of the audit quality of CPA firms in reformation year synchronization significantly increased,and the audit quality presented by audit opinion was significantly improved at the second year after reformation.