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关于会计师事务所强制轮换(以下简称强制轮换)以及审计任期与审计质量之间关系的争论由来已久。近年来的一系列财务丑闻再次使强制轮换为各国所关注。到目前为止,意大利、巴西、沙特阿拉伯和奥地利已对公众公司实行会计师事务所强制轮换,新加坡已对在该国设立的银行实施会计师事务所强制轮换,欧盟建议立法实行强制轮换,其他一些国家也正在就是否实施会计师事务所强制轮换进行审慎考虑。如美国国会2002年通过的《萨班斯-奥克斯利法案》责成美国审计总署研究强制轮换的潜在影响。在国内,这一问题也引起了证监会、财政部以及中注协的关注。本文回顾了与这一问题有关的理论观点以及经验证据,以期为国内学术界的进一步研究提供参考,并为监管者提供一些借鉴。
The debate over the mandatory rotation of accounting firms (hereinafter referred to as mandatory rotation) and the relationship between the audit tenure and the quality of audits has been protracted. In recent years, a series of financial scandals once again forced the rotation of all countries concerned. To date, Italy, Brazil, Saudi Arabia and Austria have imposed a mandatory rotation of accounting firms to public companies, Singapore has forced the rotation of accounting firms implementing banks in the country, and the EU has proposed a mandatory rotation of legislation and some other countries Consideration is being given as to whether mandatory accounting firm rotation should be implemented. For example, the Sarbanes-Oxley Act passed by the U.S. Congress in 2002 instructed the U.S. Auditing Agency to study the potential impact of forced rotation. In China, this issue also aroused the SFC, the Ministry of Finance and the AICPA concerns. This paper reviews the theoretical perspectives and empirical evidence related to this issue with a view to providing reference for further research in academic circles in China and providing some references for regulators.