| 从会计师事务所变更看审计质量一个实证分析 |
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| 引用本文： | 吴粒,杨丰嘉. 从会计师事务所变更看审计质量一个实证分析[J]. 财会通讯, 2004, 0(22) |
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| 作者姓名： | 吴粒 杨丰嘉 |
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| 作者单位： | 沈阳工业大学管理学院 辽宁沈阳110023(吴粒)，沈阳工业大学管理学院 辽宁沈阳110023(杨丰嘉) |
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| 摘 要： | 本文考察了2000年至2002年我国深圳证券交易市场变更会计师事务所上市公司的审计意见情况,并以此分析了我国会计师事务所的审计质量。结果发现,近年来我国的审计质量正在逐年提高,同时会计师事务所变更的事例有减少的趋势。但是,我国的审计质量仍未达到令人满意的水平,有许多问题还需有关监管部门给予关注。
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| 关 键 词： | 审计质量 会计师事务所变更 审计意见 |
A Study on Audit Quality from the View of Accounting Firm Change: An Empirical Analysis |
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| Wu Li Yang Fengjia. A Study on Audit Quality from the View of Accounting Firm Change: An Empirical Analysis[J]. Communication of Finance and Accounting, 2004, 0(22) |
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| Authors: | Wu Li Yang Fengjia |
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| Abstract: | This article has studied the auditing opinions of the companies which changed auditor firms, and from these to analyze the audit quality of Chinese audit firms. The conclusion is that Chinese audit quality is improving year by year, at the same time , the number of auditor firms changes has a reduced trend. However, Chinese audit quality hasn't still reached the pleasing level, there are many problems needing to the noticed by the supervision sector. |
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| Keywords: | Audit quality Auditor firms changes Audit opinions |
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