关于审计强制轮换与审计质量相关性问题的思考  

Study on the Audit Mandatory Rotation and Related Audit Quality Problems

作　　者：蔡景浩[1] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050061

出　　处：《河南工程学院学报（社会科学版）》2010年第4期35-37,共3页Journal of Henan University of Engineering(Social Science Edition)

摘　　要：审计质量是会计师事务所生存和发展的关键。近年来,众多财务舞弊案件的发生促使各国先后推行审计轮换制度。而在审计市场竞争不断加剧的行业背景下,该制度是否真的可以确保审计质量,学术界和实务界至今莫衷一是。我国审计业竞争激烈,从审计过程质量和审计结果质量两个角度分析强制轮换对审计质量的影响,结果发现,二者的负相关性会在行业竞争不断加剧的背景下日益明显。Audit quality is the key of the accounting firms for existence and development. The rotation system has been carried out in many countries since the early years of this century because of the numerous financial fraud cases. However, with the competition of the audit market becoming fiercer, neither academic circle nor practical circle has so far given a definite answer as to whether this system can really assure the audit quality. As the fierce competitive situation of auditing in China, through theoretically analyzing the effect of mandatory rotation from the perspectives of audit process quality and audit result quality, it is found that the negative relativity of mandatory rotation and audit quality will become more and more evident with the competition of auditing becoming more and more intensive.

关 键 词：审计质量 强制轮换 行业竞争 

分 类 号：F239.2[经济管理—会计学]