财经论丛
財經論叢
재경론총
Collected Essays On Finance and Economics
2014年
1期
64~71
,共null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 orobability of issuing clean audit ooinions.
