一、序论国内外的先行研究对审计任期和审计质量的关系有两种观点。一种是监管机构的观点;另一种是注册会计师的观点。监管机构的观点认为,随着审计任期的增加,由于注册会计师的怠慢和对被审计企业的经济依赖度的增加会丧失独立性,从而降低审计质量。韩国2003年制定的,从2006年开始实行注册会计师强制轮换制度是基于这种观点的。注册会计师的观点认为,审计任期的增加会积累对被审计 First, the preface Domestic and foreign research on the audit of the audit tenure and the quality of the relationship between the two views. One is the regulatory body’s point of view; the other is the CPA’s point of view. Regulators view that with the increase of audit tenure, due to the neglect of certified public accountants and economic dependence on the audited enterprises will increase the loss of independence, thereby reducing the quality of audit. South Korea enacted in 2003, from 2006 onwards the implementation of a mandatory rotation system of certified public accountants is based on this view. CPA’s view that the increase in audit tenure will accumulate to be audited