本研究主要探討會計師客戶集中度與審計品質之關係，研究結果發現會計師客戶集中度與審計品質為顯著負相關，且負相關的情況出現在非重要客戶組。此結果支持本研究之主張，當會計師的客戶集中度越高，客戶間之重要性呈現不均等的狀態，會使會計師客戶集中度愈高，造成會計師出現選擇偏誤及資源分配決策產生扭曲，進而忽略非重要客戶的審計品質，最終導致整體審計品質出現滑落的現象。

This research examines the relation between auditor’s client concentration and audit quality. Our research results find that auditor’s client concentration and audit quality are negatively correlated, and this relation is more pronounced for relatively smaller clients. The result is in accordance with the research that the auditor's client concentration is higher, the importance of the clients is unequal, leading auditors to occur biases in selection and to distort resource allocation decisions. Furthermore, the audit quality of non-important client is ignored, which eventually leads to decline the overall audit quality.

中文部分:
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