| 审计任期与审计独立性——持续经营审计意见的经验研究 |
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| 引用本文： | 江伟,李斌.审计任期与审计独立性——持续经营审计意见的经验研究[J].审计与经济研究,2011,26(2). |
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| 作者姓名： | 江伟 李斌 |
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| 作者单位： | 1. 暨南大学,管理学院,广东,广州,510632
2. 广发证券,投资银行部,广东,广州,510075 |
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| 基金项目： | 教育部人文社科基金项目(08JC630073); 广东省财政厅会计科研项目(07016) |
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| 摘 要： | 以注册会计师是否因财务方面存在可能导致公司持续经营能力问题的事项或情况对上市公司出具持续经营审计意见作为审计独立性的衡量指标,分别从签字注册会计师任期与会计师事务所任期两个角度具体考察了审计任期与审计独立性之间的关系。结果发现,无论是注册会计师任期,还是事务所任期,审计任期越长,审计独立性就越低。这为我国已实施的签字注册会计师强制轮换政策的合理性提供了经验支持。
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| 关 键 词： | 审计任期 注册会计师任期 会计师事务所任期 审计独立性 持续经营审计意见 |
Auditor Tenure and Auditor Independence:An Empirical Analysis Based On Going-Concern Opinions |
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| JIANG Wei,LI Bin.Auditor Tenure and Auditor Independence:An Empirical Analysis Based On Going-Concern Opinions[J].Economy & Audit Study,2011,26(2). |
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| Authors: | JIANG Wei LI Bin |
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| Institution: | JIANG Wei1,LI Bin2(1.Department of Accounting,Jinan University,Guangzhou 510632,China,2.Investment Banking Department,Guangfa Securities,Guangzhou 510075,China) |
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| Abstract: | This paper measures an auditor independence as whether auditors issue going-concern opinions for financially distressed companies,and empirically analyses the relationship between auditor tenure and auditor independence from both the angle of CPA tenure and audit firm tenure.The result shows that no matter which auditor tenure refers to,auditor independence lowers as tenure lengthens,providing an empirical support for the rationality of the mandatory CPA rotation policy which has been carried out in China. |
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| Keywords: | auditor tenure CPA tenure audit firm tenure auditor independence going-concern auditing opinions |
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