CAJ | 학술논문

本世纪初以来，层出不穷的重大财务舞弊案件再一次把审计轮换这个见仁见智的话题推向风口浪尖，虽然包括美国、中国在内的很多国家都先后出台了相关法规要求进行审计强制轮换，但学术界和实务界对此仍然莫衷一是。本文首先梳理了审计任期与审计质量相关性的文献，发现国内外学者普遍认为审计任期与专业胜任能力正相关，但与审计独立性负相关；随后对审计轮换的发展历程进行历史回顾，将其划分为自愿轮换期、强制轮换争论期和强制轮换期；最后，在将前人对审计强制轮换与审计质量相关性的研究结论归纳为正相关、负相关和复杂相关后，指出未来应加强审计监督、建立换师与换所并举的轮换制度。
본세기초이래，층출불궁적중대재무무폐안건재일차파심계륜환저개견인견지적화제추향풍구랑첨，수연포괄미국、중국재내적흔다국가도선후출태료상관법규요구진행심계강제륜환，단학술계화실무계대차잉연막충일시。본문수선소리료심계임기여심계질량상관성적문헌，발현국내외학자보편인위심계임기여전업성임능력정상관，단여심계독립성부상관；수후대심계륜환적발전역정진행역사회고，장기화분위자원륜환기、강제륜환쟁론기화강제륜환기；최후，재장전인대심계강제륜환여심계질량상관성적연구결론귀납위정상관、부상관화복잡상관후，지출미래응가강심계감독、건립환사여환소병거적륜환제도。
Since the very beginning of this century, momentous financial embezzlement cases emerged in endlessly, which bring Auditor Rotation again been the serious topic with opinions differ from each other. Even many countries including America and China have enacted related principles to ask for mandatory auditor rotation early or late, but academia still can＇t get an agreement. This paper first has an overall review of the literature on the relativity of auditor tenure and audit quality, and finds scholars in the world generally think that the auditor tenure have a positive relationship with special capability, but negative relationship with auditor independency. Then we have a history review of the auditor rotation, and make the developing course into free rotation period, mandatory rotation arguing period and mandatory rotation period. At last, based on the conclusion of positive, negative and complex relationship between mandatory auditor rotation and audit quality from previous authors＇ opinion, we point out that it should emphasize on the auditor supervising in the further, meanwhile, establish the auditor rotation and office rotation systems.