审计定价、声誉机制和处罚措施对审计质量维持的影响

The Impact of Audit Pricing, Reputation Mechanism and Sanction Measures on Maintaining Audit Quality

维持审计质量是审计行业管制者的主要目标，限制竞争是管制者通常采取的维持审计质量的措施。本文基于期望效用框架，建立审计质量降低动机函数，分析了审计定价、年誉机制、处罚措施等几个影响审计质量维持的因素，发现限制行业竞争的做法在维持审计质量方面所起的作用很有限，而声誉机制和处罚措施在维持审计质量方面能发挥较好的作用。

Maintaining audit quality is one of the most important goals of regulation. As a necessary means to prevent quality deterioration, reducing competition has been widely used in audit profession regulation. Based on an expected utility framework, this paper builds an incentive function to analyze the factors such as audit pricing, reputation mechanism and sanction measures, which impact on the maintenance of audit quality. It finds that the effect of reducing competition on audit quality maintenance is limited, while reputation mechanism and sanction measures are effective.