【摘要】 近年来，审计质量问题引起了社会的广泛关注，作为影响审计质量主要因素之一的审计判断质量愈来愈受到会计职业界的重视。我国上市公司审计市场的资格准入制度把会计师事务所分为有证券、期货相关业务从业资格事务所和无证券、期货相关业务从业资格事务所。本文以内部控制风险评估为案例，采用实验的方法对我国不同资格事务所注册会计师的审计判断质量进行了检验。研究结果表明，有证券、期货从业资格事务所的注册会计师共识、自我洞察力等审计判断质量衡量指标略好于无证券、期货从业资格事务所注册会计师，但不显著，换言之，会计师事务所的资格准入制度并没有带来审计判断质量的明显提高。

　　【关键词】 资格准入  会计师事务所  注册会计师  审计判断质量  

Qualification Admittance and Audit Judgment Quality:
An Experimental Study

　　Abstract: Audit quality has become a major social concern in recent years. Audit judgment quality, one of the main factors affecting audit quality, is emphasized by the accounting profession more and more. The qualification system of the audit market in China divides the CPA firms into those qualified to audit public companies and those not qualified. This study verifies the audit judgment quality of auditors from the two different kinds of CPA firms. The internal control risk evaluation task is used in an experimental research design. The results show that consensus, self-insight and other audit judgment quality of auditors from the qualified CPA firms are slightly better than those of auditors from the unqualified CPA firms. However, the difference is not significant, which means that the qualification system of the CPA firms has not improved audit judgment quality markedly.