中文摘要：

审计师轮换违规行为是目前我国审计服务监管体系的薄弱环节。本文采用2008—2013年我国A股上市公司样本，考察审计师轮换违规行为对审计报告决策及其结果的影响。研究显示：审计师轮换违规行为会导致审计报告激进，损害审计结果的公允性；超时审计期越长，审计报告激进度越高；而轮换之后的冷却期越长，越有助于恢复并保持审计独立性，降低审计报告激进度。此外，法律约束环境的强化能够缓解轮换违规行为对审计结果的负面影响。由此，我国应重点完善审计师执业行为监管机制，加强行业自律，促进审计职业健康发展。

英文摘要：

Auditor rotation violations are material weaknesses in the supervision system of auditing service in China. Using the sample of listed companies in Chinese A-share market from 2008 to 2013, this paper analyzes the effects on audit deci- sions and resuits of auditor rotation violations. The results show that auditor rotation violations lead to more aggressive audit re- ports and damage the fairness of the audit results. In addition, the longer of timeout years, the more aggressive of audit re- ports. But the longer of cooling-off period, the less aggressive of audit reports, which helps to restore and maintain substantial independence of auditors. What＇s more, the strengthening of legal constraints environment could alleviate the negative impact of auditor rotation violations to some extent. Thus it is of great importance that the regulation mechanism of auditors＇ behaviors should be enhanced and the self-discipline of auditors be strengthened, so as to promote the healthy and orderly development of the audit profession.