财经论丛
財經論叢
재경론총
COLLECTED ESSAYS ON FINANCE AND ECONOMICS
2014年
1期
64-71
,共8页
换 “所” 不换 “师” 式变更%CPA任期%审计意见
換 “所” 不換 “師” 式變更%CPA任期%審計意見
환 “소” 불환 “사” 식변경%CPA임기%심계의견
CPA's job-hopping%CPA's tenure%audit opinion
立足于签字注册会计师流动的视角，着重考察换“所”不换“师”式变更对审计意见的影响。研究显示：整体而言，会计师事务所变更后审计意见并未得到改善；然而变更类型细分后，换“所”不换“师”式变更却有助于审计意见的改善；而且，在这种特殊变更形式下，签字注册会计师在变更前的任期越长，越有可能出具标准审计意见。
立足于籤字註冊會計師流動的視角，著重攷察換“所”不換“師”式變更對審計意見的影響。研究顯示：整體而言，會計師事務所變更後審計意見併未得到改善；然而變更類型細分後，換“所”不換“師”式變更卻有助于審計意見的改善；而且，在這種特殊變更形式下，籤字註冊會計師在變更前的任期越長，越有可能齣具標準審計意見。
립족우첨자주책회계사류동적시각，착중고찰환“소”불환“사”식변경대심계의견적영향。연구현시：정체이언，회계사사무소변경후심계의견병미득도개선；연이변경류형세분후，환“소”불환“사”식변경각유조우심계의견적개선；이차，재저충특수변경형식하，첨자주책회계사재변경전적임기월장，월유가능출구표준심계의견。
To find out whether audit clients should follow their signature CPA when he ( she) job-hops from one CPA firm to another , we examine how a CPA's job-hopping act affects the audit opinion .The results indicate that on the whole the opin-ion is not improved after a client switches its CPA firm .However, when the switching of CPA firms is divided into several types according to whether the signature CPA job-hops alongside , it is found that CPA's job-hopping act could improve the o-pinion obviously.Furthermore, the tenure as the signature CPA of a client before the client's switching of its CPA firm is posi-tively related to the probability of issuing clean audit opinions .
