自愿性变更审计师与审计意见关系的验证

发布时间：2018-06-07 23:44

本文选题：自愿性变更审计师 + 非标准审计意见　；参考：《审计与经济研究》2010年03期

【摘要】：明晰自愿性变更审计师行为与审计意见二者深层次关系可以更好地把握审计产品质量。之前一些关于上期非标准审计意见将会导致本期公司变更审计师的观点有失偏颇。在关于上期审计意见对本期变更审计师、本期变更审计师对后期审计意见类型影响的研究中,相对于被出具标准审计意见的公司而言,上期被出具非标准审计意见的公司不仅不会倾向于本期变更审计师,而且当公司上期被出具的是持续经营非标准审计意见时,本期发生变更审计师的可能性会显著降低。本期变更审计师行为显著提高了公司后期被出具标准审计意见的概率,显著降低了公司被出具持续经营非标准审计意见的概率。变更审计师的决策依据是预期审计意见的改善而不是上期审计意见类型。
[Abstract]:The quality of audit products can be better grasped by clarifying the deep relationship between voluntary change of auditor behavior and audit opinion. Previous views that previous non-standard audit opinions would lead to a change of auditors in the current period are biased. In the study of the effect of the previous audit opinion on the change of auditors in the current period, and the impact of the current change of auditor on the type of post-audit opinion, compared with the company that issued the standard audit opinion, The company that issued the non-standard audit opinion in the last period will not be inclined to change the auditor in the current period, and the possibility of changing the auditor in the current period will be significantly reduced when the company is issued the non-standard audit opinion of continuing operation. In the current period, the change of auditors significantly increases the probability of the company being issued a standard audit opinion in the later period, and significantly reduces the probability of the company being issued a non-standard audit opinion on going concern. The decision to change auditors is based on the expected improvement of audit opinion rather than the type of previous audit opinion.
【作者单位】：上海对外贸易学院会计学院;中国航天科技集团五院西安分院;
【基金】：国家自然科学基金(70572041)
【分类号】：F239.43

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