本文選題：自愿性變更審計師 + 非標準審計意見�。� 參考：《審計與經(jīng)濟研究》2010年03期

【摘要】：明晰自愿性變更審計師行為與審計意見二者深層次關(guān)系可以更好地把握審計產(chǎn)品質(zhì)量。之前一些關(guān)于上期非標準審計意見將會導致本期公司變更審計師的觀點有失偏頗。在關(guān)于上期審計意見對本期變更審計師、本期變更審計師對后期審計意見類型影響的研究中,相對于被出具標準審計意見的公司而言,上期被出具非標準審計意見的公司不僅不會傾向于本期變更審計師,而且當公司上期被出具的是持續(xù)經(jīng)營非標準審計意見時,本期發(fā)生變更審計師的可能性會顯著降低。本期變更審計師行為顯著提高了公司后期被出具標準審計意見的概率,顯著降低了公司被出具持續(xù)經(jīng)營非標準審計意見的概率。變更審計師的決策依據(jù)是預期審計意見的改善而不是上期審計意見類型。
[Abstract]:The quality of audit products can be better grasped by clarifying the deep relationship between voluntary change of auditor behavior and audit opinion. Previous views that previous non-standard audit opinions would lead to a change of auditors in the current period are biased. In the study of the effect of the previous audit opinion on the change of auditors in the current period, and the impact of the current change of auditor on the type of post-audit opinion, compared with the company that issued the standard audit opinion, The company that issued the non-standard audit opinion in the last period will not be inclined to change the auditor in the current period, and the possibility of changing the auditor in the current period will be significantly reduced when the company is issued the non-standard audit opinion of continuing operation. In the current period, the change of auditors significantly increases the probability of the company being issued a standard audit opinion in the later period, and significantly reduces the probability of the company being issued a non-standard audit opinion on going concern. The decision to change auditors is based on the expected improvement of audit opinion rather than the type of previous audit opinion.
【作者單位】： 上海對外貿(mào)易學院會計學院;中國航天科技集團五院西安分院;
【基金】：國家自然科學基金(70572041)
【分類號】：F239.43

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