中文摘要：

人力资本在会计师事务所中具有十分重要的意义。本文利用2009年我国会计师事务所及其非金融类上市公司客户的数据，以操控性应计额度量审计质量，检验会计师事务所中注册会计师所占比重以及注册会计师的学历、年龄、参加行业领军人才培训情况等人力资本特征对审计质量的影响，结果发现，在我国本土事务所中，注册会计师的年龄以及入选行业领军人才培训计划的人数与正向的操控性应计额之间存在显著的负向关系，这表明，会计师事务所中注册会计师的经验丰富程度和对培训的重视程度对于抑制客户的正向盈余管理行为、提高审计质量具有积极作用。文章没有发现会计师事务所中注册会计师的比重以及注册会计师中高学历者所占比重与审计质量之间存在显著关系的证据。

英文摘要：

Human capital plays important roles in accounting firms. Using the data of 1355 listed companies and their auditors, this study investigates the relationships between human capital characteristics of accounting firms and audit quality （proxied by discretionary accruals）. The empirical results indicate significant negative relations between positive discretionary accruals and CPA＇s experience （proxied by CPA＇s age） , the number of CPAs selected into National CPA Profession Leaders Development Program after controlling for variables related to discretionary accruals. But such a conclusion is only limited to domestic accounting firms. We do not find significant association between audit quality and CPA＇s level of education or the ratio of CPAs to the staff.