近几年,在政府的带动下,我国会计师事务所发生了许多大规模的吸收合并。从事务所的合并动因入手,并研究分析在合并后的现象,包括:合并后的规模,审计的质量,客户的质量等方面。并结合某一个著名的事务所最为例子研究,最后得出一些启示。并对我国会计师事务所有关合并的案例得到一些启示,并对其中问题提供一些解决方案。 In recent years, led by the government, many large-scale mergers and acquisitions have taken place in accounting firms in our country. Starting from the merger motivation of the firm, and studying and analyzing the phenomenon after the merger, including: the size of the merger, the quality of auditing, the quality of customers and so on. Combined with a case study of a famous firm, finally come to some enlightenment. It also gives some enlightenment to the accounting firm merger cases in our country, and provides some solutions to the problems among them.