为适应对跨区域乃至全球性客户的服务需求,不断提升自身市场影响力和竞争力,大型会计师事务所纷纷成立分所。分所是事务所内最基本的审计决策单位,不仅决定客户的承接与维持,管理客户组合,而且负责包含审计定价、审计时间等重要条款的审计契约的签订与执行,并最终决定审计意见的出具,对审计质量无疑具有直接的影响。然而由于来自客户的收入归属分所,而因审计失败产生的损失则由整个事务所来承担,所以分所往往基于本所的局部利益 In order to meet the service demand of customers across regions and even the world, and constantly improve their market influence and competitiveness, large-scale accounting firms have set up branches. The branch office is the most basic auditing and decision-making unit in the firm. It not only determines the client’s undertaking and maintaining, manages the customer portfolio, but also is responsible for signing and executing the audit contract including important terms such as audit pricing and audit time, and finally decides the audit opinion issuance , Undoubtedly have a direct impact on the quality of audit. However, because the income from customers belongs to the branch office, and the losses due to the audit failure are borne by the entire firm, the branch office is often based on the local interests of the firm