审计师辞聘研究述评和展望  

A Literature Review and Prospect on Auditor Resignations

作　　者：郑宏涛[1] 

机构地区：[1]河南理工大学经济管理学院,河南焦作454000

出　　处：《西安财经学院学报》2014年第3期33-37,共5页Journal of Xi’an University of Finance & Economics

基　　金：河南省哲学社会科学规划项目(2013BJJ058)

摘　　要：审计师辞聘是审计研究的一个重要领域。从区分审计师解聘和辞聘的必要性、审计师辞聘动机、辞聘客户特征、辞聘涉及的前后任审计师的特征和风险管理等四个方面梳理和评述目前国外对审计师辞聘的相关文献,并指出对我国审计师变更披露监管政策制定和审计师辞聘研究发展的启示。Auditor resignation is an important area in audit research. This paper reviews the prior research results of abroad on auditor resignations from several aspects： the necessity of research on auditor resigna- tions, the motive of auditor resignations, the characteristics of resigned clients, the characteristics of pre- decessor and successor auditors and risk management. This paper also reviews the prior research results of home on auditor resignations. Finally, we suggest disclosure policy-making on auditor chan^o nn^l ;~.i_ future directions for research .~：

关 键 词：审计师变更 审计师辞聘 文献综述 

分 类 号：F239.0[经济管理—会计学]