Abstract: Whether Legal system can improve auditors’ independence is a great concern of the development of capital market and the protection of ivestors’ interest.The paper reseaches the relationship between legal system and auitors’ indepence,based on the China’s unbalanced legal environment and accounting firms structure transformation that initiating in 2010 and applying the data of 2010 to 2012 that the accounting firms have transformed their structure.The results show that the enhancement of legal liability that induced by the accounting firms organization transformation can promote the improvement of audiotors’ indenpence,and the legal environment will influence the auditors’ behavior,it means,in the better legal environment district,the enhancement of legal liability can promote more improvement of audiotors’ indenpence.

Key words: accounting firms&rsquo, structure transformation

摘要： 法律制度能否有助于审计师独立性的提升，事关资本市场发展和投资者权益保护。本文基于中国不平衡的法律环境和始于2010年的大中型事务所组织形式转制提供的天然的实验场所，运用2010至2012年期间发生的事务所转制案数据，研究法律制度与审计师独立性之间的关系。研究发现，事务所转制与出具非标准无保留审计意见的概率显著正相关，事务所转制引致的法律责任增加有助于促进审计师独立性的提升；在法律环境差的区域，事务所转制与非标准审计意见出具概率不相关，在法律环境好的区域，事务所转制与非标准审计意见出具概率显著正相关，法律环境影响了审计师的行为，法律环境越好的区域，审计师法律责任的增加更加有助于审计师独立性的提高。