CAJ | 학술논문

审计师辞聘是审计研究的一个重要领域。从区分审计师解聘和辞聘的必要性、审计师辞聘动机、辞聘客户特征、辞聘涉及的前后任审计师的特征和风险管理等四个方面梳理和评述目前国外对审计师辞聘的相关文献，并指出对我国审计师变更披露监管政策制定和审计师辞聘研究发展的启示。
심계사사빙시심계연구적일개중요영역。종구분심계사해빙화사빙적필요성、심계사사빙동궤、사빙객호특정、사빙섭급적전후임심계사적특정화풍험관리등사개방면소리화평술목전국외대심계사사빙적상관문헌，병지출대아국심계사변경피로감관정책제정화심계사사빙연구발전적계시。
Auditor resignation is an important area in audit research. This paper reviews the prior research results of abroad on auditor resignations from several aspects： the necessity of research on auditor resigna- tions, the motive of auditor resignations, the characteristics of resigned clients, the characteristics of pre- decessor and successor auditors and risk management. This paper also reviews the prior research results of home on auditor resignations. Finally, we suggest disclosure policy-making on auditor chan~o nn~l ;~.i_ future directions for research .~：