中文摘要：

本文考察在IPO发行权管制的条件下，民营公司审计师选择的寻租动机对审计市场需求的影响。我们采用2005年1月至2008年6月的数据，实证研究发现，如果会计师事务所合伙人在证监会发审委担任专职委员，则该所在IPO审计市场中的份额越高，并且获得了更高的审计收费。民营公司选聘会计师事务所并没有考虑地缘关系和审计质量的作用。此外，我们也发现在上一年审计的IPO公司数量越多的事务所，其IPO市场份额越高。这些结论进一步证实了政府管制权力对审计师选择和审计收费的影响。

英文摘要：

This paper analyzes auditor choice and audit pricing of private firms under the regulation of IPO using the data from 2005 to the first half of 2008 in Chinese listed private firms. The result shows auditor who is commissary in the committee of issuance and check earns higher market ratio and audit pricing. Private firms don＇t consider audit quality and regional relation in the auditor choice. In addition, auditor who audited more private firms last year, its market ratio becomes much. This finding proves government power affects auditor choice.