作为降低公司代理成本的一种制度安排——独立审计,其自身质量的高低会影响这种作用的发挥。公司代理成本可以大致分为公司股东与管理层之间的管理层代理成本、控股股东与中小股东之间的控股股东代理成本以及股东与债权人之间的债务代理成本。通过分析发现,会计师事务所审计行业专门化对这些都有较好的抑制作用。 As an institutional arrangement to reduce the agency costs of the company - independent audit, the level of its own quality will affect the play of this role. Corporate agency costs can be broadly divided into management agency costs between shareholders and management of the company, controlling shareholder agency costs between controlling shareholders and minority shareholders, and debt agency costs between shareholders and creditors. Through the analysis, we found that the specialization of the auditing profession in the accounting firm has a good restraint on these.