| 审计师轮换制度下的审计成本分析 |
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| 引用本文： | 施颖.审计师轮换制度下的审计成本分析[J].财会通讯,2006(8). |
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| 作者姓名： | 施颖 |
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| 作者单位： | 长沙商贸旅游职业技术学院 湖南长沙410016 |
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| 摘 要： | 审计师轮换制度是目前的热门话题,理论上实施该制度有利于提高审计质量和有助于实现审计实质上的独立,但审计成本也会随之大幅增加,而成本的增加将可能抵销制度所带来的收益。本文通过例证分析了审计师轮换制度下各项审计成本的变化情况,结论是现阶段我国不宜实行审计师轮换制度。
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| 关 键 词： | 审计师轮换 审计成本 增加 有效实施 |
Audit Cost Analysis of the Auditor Alternation System |
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| Shi Ying.Audit Cost Analysis of the Auditor Alternation System[J].Communication of Finance and Accounting,2006(8). |
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| Authors: | Shi Ying |
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| Abstract: | Auditor alternation system is a hot topic at present.In theory,it is good for improving audit quality and realizing audit independence virtually.But audit cost will be increased greatly.The increased cost will neutralize the benefit that is brought by the system.The article elaborates each change of audit cost in the auditor alternation system by using some examples and data,and then draw a conclusion that the auditor alternation system is not suitable to carry out in our country at this period. |
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| Keywords: | Auditor alternation Audit cost Increase Effective implement |
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