CAJ | 학술논문

随着审计工作的不断深化和审计影响的不断扩大,审计质量问题越来越受到审计机关和社会各界的高度关注,审计轮换制度作为一种提高审计质量的有效途径引起了研究者的关注。以沪深两市上市公司的审计轮换为研究对象,我们分别讨论了审计的变更类型、变更意愿以及轮换年份对审计意见产生的影响。文章的研究结论是：就变更意愿而言,强制变更对审计意见类型的影响力要远小于自愿变更;相比于弱强制变更,强强制变更并不会导致非标准审计意见的概率上升。
수착심계공작적불단심화화심계영향적불단확대,심계질량문제월래월수도심계궤관화사회각계적고도관주,심계륜환제도작위일충제고심계질량적유효도경인기료연구자적관주。이호심량시상시공사적심계륜환위연구대상,아문분별토론료심계적변경류형、변경의원이급륜환년빈대심계의견산생적영향。문장적연구결론시：취변경의원이언,강제변경대심계의견류형적영향력요원소우자원변경;상비우약강제변경,강강제변경병불회도치비표준심계의견적개솔상승。
With the deepening of the audit work,as well as the expanding of the audit impact,the audit quality is paid more and more attention by audit institutions and the society from all walks of life, audit rotation system as an effective way to improve audit quality has aroused a great deal of research. We take audit rotation of listed companies in Shanghai and Shenzhen Stock Exchange as the object of study,audit opinion is mainly explained by the three following variables in this paper：the type of change, change will, change life. The article concludes that： the auditor change impact easier than accounting firms to change;as regards the willingness to change, forcing change on the audit opinion, influence is less than voluntary changes.