中文摘要：

基于风险导向审计理论,以2007-2014年的A股上市公司为样本,检验了审计师对CEO变更的风险认知以及社会信任对两者关系的调节作用。研究发现：审计师能够识别CEO变更时的公司风险,显著提高审计费用,且这一影响主要体现在外部人员继任CEO的公司中;作为非正式制度,社会信任能够弱化CEO变更对审计费用的正效应。进一步的研究显示,CEO变更会降低盈余质量,导致非标意见报告增加,但这一效应在国际＂四大＂事务所审计的公司中并未显现。

英文摘要：

Based on risk auditing theory, the article empirically examines auditors＇ perception of CEO turnover and the adjusting effect of social trust in the relationship, taking data of A-share listed companies in 2007-2014 as a sample. The study finds that, au- ditors can identify the risk of CEO change, then they will significantly improve the audit fee. As an informal institution, social trust can weaken the effect between CEO change and audit fee. Further research shows that, the surplus quality will decline ＇,ffter the change of CEO and then make an increase of the modified audit opinion, what is not shown in firms audited by the ＂big four＂ audit firms.