关键词: 民事责任,审计质量,合伙人,特殊普通合伙制,会计师事务所

Abstract: By constructing an incomplete information game model of company management, practicing partners, other partners and investors, this paper studies the different behaviors of the practicing partners and other partners of the limited liabilities partnership accounting firms when faced with civil liabilities with different natures and different degrees and the impacts of these behaviors on the audit qualities. The findings show that with the increase of civil liabilities of the limited liabilities partnership accounting firms, the practicing partners will reduce the collusion motivation with the company’s management and improve their professional competence, which will have a positive impact on audit quality. In addition, in order to avoid bearing the joint and several liabilities, other partners will interfere with the collusion between the practicing partners and the company’s management, which also has a positive impact on the audit quality.

Key words: civil liability; audit quality; partner; limited liabilities partnership; accounting firms