上市公司变更审计师的动因分析——以丰华股份公司为例  

Research on listed company change auditoi- Analysis based on FengHua Ltd. Company

作　　者：郭群[1] 王赞章[1] 

机构地区：[1]中山大学管理学院,广州510275

出　　处：《Journal of Modern Accounting and Auditing》2010年第3期31-36,共6页现代会计与审计（英文版）

摘　　要：上市公司如何避免被出具非标准审计意见？其方法大致有两种：一是收买或威胁现任审计师；第二是更换审计师：近年柬中国上市公司变更会计师事务所的现象频繁出现，受到学术界和监管机构的广泛关注。本文以丰华股份公司变更会计师事务所为例，探讨审计师变更的动因.There are two means that listed companies avoid nonstandard opinion auditor＇s report. One is shop opinion, the other is changing Auditor. Many listed companieschange auditor in recent years in China. Government supervision and scholar turned attention to auditor based on FengHua Ltd. Company. this problem. The paper analysis the reasons for changing

关 键 词：上市公司 变更审计师 审计意见购买 

分 类 号：F239.43[经济管理—会计学]