Empirical Research On The Influence Of Geography Diversification Information Disclosure Quality On CPA’s Audit Risk And Audit Risk Premium

China’s institutional environment is complex, look from the horizontal, regional differences between system, on the longitudinal characteristic differences between the central and local level. In the economic transition of China, the system is dynamic rather than static state, geographical diversification strategy choice for enterprise and government, short-term and long-term performance of correlation between growth have a great impact. At present our country accounting firm is gradually changing from limited liability for special ordinary partnership, the change of organization form means the increase of the firm’s legal liability of fees will happen corresponding change. When the firm’s legal liability to enhance, on the one hand, requires the auditor audit should be increased and increase audit program, on the other hand, in order to make up for more?Firstly, this article through to the geographic diversification development and the relationship between audit risk, audit risk premium and literature review, and combined with the research status of geographic diversification to clear the research direction of this article. Secondly, through the related concept definition, based on system theory, principal-agent theory, contract theory on the basis of the theory of analysis of geographical diversity, the influence of the audit risk and audit risk premium. Then, build the regional diversity and binary logistic regression model of audit risk and geographic diversity and audit risk premium multivariate regression model, to put forward the theory of hypothesis test, and get the results and conclusions.In this paper, through theoretical and empirical studies theoretically rich geographical diversification and the connotation of CPA’s audit risk, measuring methods, etc.; In practice, using large sample data, the empirical geographic diversification can reduce the face of certified public accountants audit risk, have very strong realistic meaning; In this paper, by collecting the listed company for five consecutive years2009-2013listed companies all subsidiary province to analysis the company management situation geographical diversity, and consider the geographical diversification of auditing risk significantly negative correlation. At the same time, the results are further analyzed geographical diversity on the influence of the certified public accountants audit risk, audit risk premium.