中文摘要：

有研究表明，美国“安达信-安然”事件发生后，为降低法律风险，继任安达信的国际四大会计师事务所要求原安达信客户采取了更加谨慎的会计政策。在中国，中天勤对银广夏的审计失败引起了注册会计师行业的诚信危机。那么，中天勤的坍塌是否同样提高了继任审计师对原中天勤客户的审计谨慎？以可操控性应计利润水平及其变动作为审计谨慎的代理变量，本文研究发现，整体而言，继任审计师并未对原中天勤客户采取比其他客户更加谨慎的会计政策；不过，经验证据弱显著地支持银广夏签字会计师的继任者审计态度可能较中天勤的其他继任者更谨慎。我们认为，中美两国继任审计师对“危险”客户的谨慎度差异，主要源自两国的制度差异。因此，我国审计行业的法律环境有待完善。

英文摘要：

Some evidence showed that after the ‘Andersen-Enron’ scandal, Andersen＇s successors from Big-4 international CPA firms required more conservative accounting for the ex-Andersen clients in order to decrease their legal risk. In China. Zhongtianqin＇s failure in Yinguangxia＇s auditing caused credit crisis of the CPA industry. Then did the Zhongtianqin＇s crash also increase the successor auditors＇ conservatism for the ex-Zhongtianqin clients？ With discretionary accruals and its change as proxies of auditor conservatism, our evidence doesnot show that overall, the successor auditors require more conservative accounting for ex-Zhongtianqin clients than for their own old or other new clients. However, weak evidence shows the successors of Zhongtianqin＇s CPAs who audited Yinguangxia in 2000 might be more conservative than the other successors of Zhongtianqin are, We think that difference of auditor conservatism for ＂risky＂ clients between China and USA is mainly derived from institutions＇ difference between this two contries. Therefore, legal environment of China CPAs industry should be improved,