中文摘要：

随着注册会计师行业的扩大和分所的不断增加，分所的执业行为值得关注。我们采用2005-2008年会计师事务所分所数据，考察了会计师事务所总所和分所在审计质量和审计收费上的差异，以及分所规模大小对审计质量和审计收费的影响。结论总体上表明，会计师事务所分所的审计质量和审计收费更低，并且，规模越小的分所，其审计质量和审计收费越低。在此基础上，我们根据样本是否由“十大”会计师事务所审计，进行了分组检验，结果显示分所审计质量和审计收费更低主要体现在“非十大”会计师事务所上。

英文摘要：

It is noted about office practice of audit firms when audit firms industry expands and office practices increase continually. This paper analyzes the difference of audit quality and audit fee about audit firm and office practice, and the impact of office size on audit quality and audit fee with the data from 2005 to 2008. The result totally suggests audit quality and audit fee of office practice is lower, compared to audit firms and smaller office. In addition, we divide into two samples by big10 or non-big10 audit firms, and finds research finding embodies in the non-big10 audit firms.