监管诱致性审计师变更与审计意见的相关性研究——来自证券审计市场的经验证据  

The Correlative Research on Regulatory Auditor Switch and Audit Opinions:Evidence from Securities Audit Market

作　　者：马福金 

机构地区：[1]江苏大烨智能电气股份有限公司财务部,江苏南京211102

出　　处：《江苏科技信息》2015年第8期74-77,共4页Jiangsu Science and Technology Information

摘　　要：近年来我国证券审计市场接连爆发了一起起审计失败案例,例如"黎明股份"、"银广夏"、"蓝天股份"等,涉案注册会计师扮演了极其不光彩的角色。证券监管部门针对注册会计师的执业行为出台了一些政策,对于未能通过年检的会计师事务所实施暂停或撤销其证券许可证的处罚,从而引发监管诱致性审计师变更。本文以此研究监管诱致性审计师变更与审计意见的相关性。In recent years, many audit failing cases have happened in Chinese securities audit market, such as＂Li Ming Share＂, ＂Yin Guang Xia＂, ＂Lan Tian Share＂. Involved auditors have played black colorful roles in these audit failing cases. In order to raise the professional performance of auditors, securities regulatory department has taken some policies. If CPA firms can′ t pass the annual check of permits, they will receive the punishment of pause or withdraw their securities permits. Because this, regulatory auditor switch happens. According to this subject, this paper has analyzed the relationship between regulatory auditor switch and audit opinions.

关 键 词：监管诱致性变更 审计意见 监管信号 

分 类 号：F832.5[经济管理—金融学]