The chapter 4 analyzes the measurability indicator that affects auditing quality . resorting to modified opinion indicator and securities market auditing concentration indicator to evaluate chinese cpas " performance 第四章分析了影响审计质量的测度性指标,借助了非标准无保留意见和证券市场审计集中度这两个指标为桥梁来间接观察审计质量的现状。