The Relationship between Audit Market Concentration and Audit Quality in China——Empirical Analysis Based on Security Market Data of year 2002-2006

Aiming at the situation of audit quality being questioned repeatedly,in this paper we have made a correlation analysis and the regression analysis of relationship between audit quality and auditing market concentration of our country according to the Chinese security market data of 2002-2006,and discovered the positive correlation between audit quality and auditing market concentration of our country.This paper suggests enhancing audit market concentration and the market share of individual large-scale accounting firm in order to improve audit quality.