CAJ | 학술논문

目前,学术界对审计意见购买行为都高度关注,国内外大多数学者都是通过会计师事务所的变更来研究审计意见购买,但本文在研究审计意见购买行为时发现,在我国现有的审计环境下,一般理性的上市公司,如果能够和现任会计师事务所谈判成功从而购买到审计意见,是不愿意更换会计师事务所的。本文在借鉴、吸收前人研究成果的基础上,将理论分析和案例分析相结合,从审计收费的角度,研究不变更会计师事务所情况下发生的审计意见购买行为。
목전,학술계대심계의견구매행위도고도관주,국내외대다수학자도시통과회계사사무소적변경래연구심계의견구매,단본문재연구심계의견구매행위시발현,재아국현유적심계배경하,일반이성적상시공사,여과능구화현임회계사사무소담판성공종이구매도심계의견,시불원의경환회계사사무소적。본문재차감、흡수전인연구성과적기출상,장이론분석화안례분석상결합,종심계수비적각도,연구불변경회계사사무소정황하발생적심계의견구매행위。
Academically,audit opinions on the buying behavior are highly concerned.While most scholars both at home and abroad are studying the opinion shopping through the changes of accounting firms,the author found that in our existing audit environment,general rational listed companies are unwilling to replace the accounting firm unless they could negotiate successfully with accounting firms so as to purchase the audit opinion.Based on the results of previous studies and combining theoretical analysis with case studies,from the perspective of audit fees,this paper studies buying behavior of audit opinion without changing CPA firms.