在市场经济条件下，注册会计师提供的外部审计服务能够在很大程度上提高企业披露的会计信息的真实性与可靠性，注册会计师在资本市场上的地位也愈发重要。伴随着中国经济社会的不断发展，注册会计师的地位日益提升，其承担的法律责任也越来越重，并且这已在世界范围内形成普遍趋势。在美国，《证券法》《证券交易法》《私人证券诉讼改革法》以及《萨班斯-奥克斯利法案》等对审计人员承担的法律责任作出明确规定。随着2004年 IAASB颁布新的会计准则正式实施，我国也对审计准则和审计报告模式进行改革，使之与国际审计准则趋同。近年来，我国财政部等部门相继出台了规范审计报告模式、审计准则等一系列文件，旨在加强对审计行业的外部监管，提高审计质量。然而随着康得新、康美药业以及瑞幸咖啡等一系列的造假案件曝光，暴露出民间审计行业的审计质量仍存在漏洞。仅通过完善相关的法律法规与制度是否不足以约束会计师事务所和审计人员，确保其履行职责成为需要进一步研究的问题。

近年来研究发现，审计过程中审计人员会存在很多非理性行为，不仅有文化方面的问题，还有审计人员自身的行为和心理特征，其中颜值崇拜是重要的非理性行为之一，人们往往会赋予颜值高的人更多的内在积极人格特质。本研究从审计人员个体的心理和行为角度出发，研究颜值崇拜对审计人员审计后果的影响因素。本文采用行为实验的方式，研究在不同的审计风险下，颜值崇拜对审计人员决策判断的影响，进而会对审计后果造成何种影响。

研究结果显示：第一，由于颜值崇拜的存在，审计人员在CEO高颜值情况下，审计失败的可能性更高，审计收益更低。第二，审计风险高的情况下，颜值崇拜与审计后果的关系受到抑制。第三，审计风险的调节作用对女性审计人员更为明显，对男性审计人员无明显作用。第四，风险偏好、过度自信会强化CEO的颜值、审计风险与审计后果的关系，并且对女性审计人员的调节作用更为显著，对男性审计人员无明显作用。本文的研究结论，为进一步认识审计人员职业判断与决策中的非理性行为及后果具有重要启示，对于从审计人员个体的心理和行为角度加强对审计行业的监管具有重要意义。

Under the conditions of the socialist market economy，the external audit services provided by certified public accountants can greatly improve the authenticity and reliability of accounting information disclosed by enterprises.Certified public accountants play a more and more important role in the capital market. With the continuous development of China's economy and society，while the status of certified public accountants is increasing day by day，they also bear more and more legal responsibilities，and this has become a common trend around the world. In the United States，the Securities Act，the Securities Exchange Act，the Private Securities Litigation Reform Act，and the Sarbanes-Oxley Act clearly stipulate the legal responsibilities of auditors. With the official implementation of the new accounting standards promulgated by the IAASB in 2004，China has also reformed the auditing standards and auditing report models to make them converge with the international auditing standards. In recent years，Chinese Ministry of Finance and other departments have successively issued a series of documents to standardize the audit report model and audit standards，aiming to strengthen the external supervision of the audit industry and improve the audit quality. However，with the exposure of a series of fraud cases，it has been exposed that there are still important loopholes in the audit quality of the private audit industry. Whether it is not enough to constrain accounting firms and auditors by perfecting relevant laws，regulations and systems to ensure that they perform their duties has become a question that needs further study.

In recent years，studies have found that auditors will have many irrational behaviors in the audit process，not only cultural problems，but also the behavior and psychological characteristics of auditors themselves. Among them，the worship of appearance is one of the important irrational behaviors. People often endow individuals with high appearance with more intrinsic positive personality traits. From the perspective of individual auditors' psychology and behavior，this study studies the influencing factors of appearance worship on auditors' auditing consequences. This paper uses behavioral experiments to study the impact of appearance worship on auditors' decision-making and judgment under different audit risks，and then what impact will it have on audit consequences.

The results show that: First，the attractive appearance of the CEO increases the possibility of audit failure and reduces audit revenue. Second，higher audit risk will weaken the relationship between CEO appearance and audit consequences. Third，the moderating effect of audit risk is more obvious for female auditors，but not for male auditors. Fourth，risk appetite and overconfidence will strengthen the relationship between CEO appearance，audit risk and audit consequences. Fifth，risk preference and overconfidence have a more significant moderating effect on female auditors，but have no significant effect on male auditors. Sixth，the attractive of the CEO weakens the impact of female auditors' professional skills and audit risk on audit failure，and also weakens the impact of the two on audit returns. For male auditors，professional skills did not play a role in the relationship between CEO appearance and risk and audit consequences. The research conclusions of this paper have important implications for further understanding the irrational behavior and consequences of auditors' professional judgment and decision-making，and are of great significance for strengthening the supervision of the audit industry from the perspective of individual auditors' psychology and behavior.