论文部分内容阅读
审计师变更是当前国内外审计领域研究的热点问题,其探讨主要集中在审计师变更原因的分析和相关应对措施方面。本文认为,我国审计市场集中度过低为审计师的变更提供了环境基础;购买审计意见是引起审计师变更的原因;地方保护的存在也是审计师变更的重要原因。针对这些问题,笔者提出了规范审计师变更的建议。
The change of auditors is a hot issue in the field of auditing both at home and abroad. The discussion mainly focuses on the analysis of auditor changes and the related countermeasures. This paper argues that the low concentration of the audit market in our country provides the environmental basis for the change of auditors. The purchase of audit opinion is the reason that leads to the change of auditors. The existence of local protection is also an important reason for auditors to change. In response to these problems, the author put forward proposals to standardize auditor changes.