【摘要】 提升审计质量离不开有效的外部监管。证监会对会计师事务所实施的全面检查能否提高其审计质量一直是学界和业界共同关心的重要问题。本文采用双重差分法研究发现，相较于未接受证监会全面检查的会计师事务所，接受证监会全面检查的会计师事务所在经历全面检查后审计质量显著提升，且这一结果主要体现在会计师事务所（审计师）客户重要性低、事务所规模大和审计客户财务复杂度低的样本中。研究结果表明，即使在审计行业面临多重监管的背景下，证监会实施的全面检查仍然对会计师事务所的审计质量提升产生了实质性影响。本文证实了证监会随机抽查制度中设置全面检查方式的积极意义，对优化审计监管方式，提高监管效率具有一定的政策启示。更多还原

【Abstract】 The improvement of audit quality hinges on effective external oversight, making the comprehensive inspections by the China Securities Regulatory Commission(CSRC) on accounting firms a crucial issue for both the academia and the industry. Utilizing the Difference-in-Differences method, the study reveals that accounting firms inspected by the CSRC significantly enhance their audit quality after inspection compared to those not inspected. This effect is more pronounced in cases where accounting firms have low client importance, large size,and audit clients with low financial complexity. The findings suggest that despite facing multiple regulations, the CSRC’s comprehensive inspections markedly impact the audit quality of accounting firms. This paper underscores the positive implications of incorporating comprehensive inspection methods in the CSRC’s random inspection system, offering insights to refine audit regulatory approaches and bolster regulatory efficiency.更多还原