证券市场的有效运行离不开独立审计,经会计师鉴证过的会计报表有利于提高会计信息的真实性和可靠性。但是,上市公司管理当局具有聘请会计师的选择权和决定权,当法律监管不严、审计行业过度竞争时,受某种利益驱使,上市公司就有可能利用其聘请选择权,通过变更会计师事务所的形式以实现其特定目的。因此,会计师事务所变更(以下简称“事务所变更”)可能影响会计师的独立性,从而影响审计质量和会计信息的可靠性。近几年来频繁发生的事务所变更问题已成为人们的关注热点。据统 The effective operation of the securities market is inseparable from the independent audit, certified by a certified public accountant of the accounting statements will help improve the authenticity and reliability of accounting information. However, the management of listed companies have the right to choose and decide to employ accountants. When the laws and regulations are not supervised properly and the audit industry is over-competitive, driven by some kind of interest, the listed company may use its option of hiring and change the accounting firm To achieve its specific purpose. Therefore, changes in accounting firms (hereinafter referred to as “firm changes”) may affect the independence of accountants, thus affecting the quality of auditing and the reliability of accounting information. In recent years, frequent changes in the firm have become the focus of attention. According to the system