本文選題：自愿性變更審計(jì)師 + 非標(biāo)準(zhǔn)審計(jì)意見　； 參考：《審計(jì)與經(jīng)濟(jì)研究》2010年03期

【摘要】：明晰自愿性變更審計(jì)師行為與審計(jì)意見二者深層次關(guān)系可以更好地把握審計(jì)產(chǎn)品質(zhì)量。之前一些關(guān)于上期非標(biāo)準(zhǔn)審計(jì)意見將會(huì)導(dǎo)致本期公司變更審計(jì)師的觀點(diǎn)有失偏頗。在關(guān)于上期審計(jì)意見對(duì)本期變更審計(jì)師、本期變更審計(jì)師對(duì)后期審計(jì)意見類型影響的研究中,相對(duì)于被出具標(biāo)準(zhǔn)審計(jì)意見的公司而言,上期被出具非標(biāo)準(zhǔn)審計(jì)意見的公司不僅不會(huì)傾向于本期變更審計(jì)師,而且當(dāng)公司上期被出具的是持續(xù)經(jīng)營(yíng)非標(biāo)準(zhǔn)審計(jì)意見時(shí),本期發(fā)生變更審計(jì)師的可能性會(huì)顯著降低。本期變更審計(jì)師行為顯著提高了公司后期被出具標(biāo)準(zhǔn)審計(jì)意見的概率,顯著降低了公司被出具持續(xù)經(jīng)營(yíng)非標(biāo)準(zhǔn)審計(jì)意見的概率。變更審計(jì)師的決策依據(jù)是預(yù)期審計(jì)意見的改善而不是上期審計(jì)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(duì)外貿(mào)易學(xué)院會(huì)計(jì)學(xué)院;中國航天科技集團(tuán)五院西安分院;
【基金】：國家自然科學(xué)基金(70572041)
【分類號(hào)】：F239.43

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 和秀星;對(duì)中外審計(jì)市場(chǎng)環(huán)境的差異分析與應(yīng)對(duì)思考[J];商業(yè)研究;2004年24期

2 陳朝暉;論持續(xù)經(jīng)營(yíng)不確定性[J];會(huì)計(jì)研究;1999年07期

3 顧奮玲;我國審計(jì)市場(chǎng)供求關(guān)系現(xiàn)狀分析[J];中國注冊(cè)會(huì)計(jì)師;2005年06期

4 古維永;對(duì)我國審計(jì)市場(chǎng)的幾點(diǎn)意見[J];廣東商學(xué)院學(xué)報(bào);1995年04期

5 趙寶柱;持續(xù)經(jīng)營(yíng)弱化對(duì)會(huì)計(jì)和審計(jì)的影響[J];審計(jì)理論與實(shí)踐;2000年02期

6 何文莉;影響持續(xù)經(jīng)營(yíng)的現(xiàn)實(shí)因素[J];遼寧財(cái)稅;1999年07期

7 肖玲;中國審計(jì)市場(chǎng)完全競(jìng)爭(zhēng)還是寡頭壟斷[J];w，

本文編號(hào)：1993336