会计师事务所强制轮换制度的政策研究——基于审计任期、事务所规模与审计质量的视角  

Study on Mandatory Accounting Firm Rotation Policies from Perspective of Auditor Tenure, Scale of Accounting Firms and Audit Quality

作　　者：李璐[1] 孙亚丽[2] 胡成玥[3] 

机构地区：[1]北京大学光华管理学院 [2]中南财经政法大学会计学院 [3]腾讯科技(深圳)有限公司

出　　处：《中国注册会计师》2017年第7期57-62,共6页The Chinese Certified Public Accountant

基　　金：国家社科基金项目"包容性增长框架下财政预算审计监督一体化改革研究"(11CYJ012);中南财经政法大学基本科研业务费青年教师创新项目(2014115)的阶段性成果

摘　　要：本文拟研究审计任期、事务所规模与审计质量之间的关系,旨在为会计师事务所强制轮换制度的实施提供政策建议。研究结果显示,审计任期与审计质量之间存在着非线性关系,且该关系受到事务所规模因素的影响。进一步研究后发现,鉴于不同规模事务所下审计任期与审计质量的关系不同,可区别实施不同的强制轮换政策,即:小规模事务所仍采取5年强制轮换政策;出于轮换成本效益的考虑,未来可将大规模事务所的轮换期限适当延长至10年。此外,事务所强制轮换制度有助于审计质量的提升,建议扩大该制度的适用范围。This article tries to clarify the relationship between audit tenure, scale of accounting firms and audit quality, so as to provide policy recommendations for mandatory rotation of accounting firms. It shows that a nonlinear relationship exists between audit tenure and audit quality and is influenced by the scale of accounting firms. Further study reveals that, in view of the different relations between audit tenure and audit quality in different scales of accounting firms, different mandatory rotation policies can be implemented, i.e., fiveyear mandatory rotation policies can still be implemented for small accounting firms; considering the cost-effectiveness of rotation, the rotation period for large accounting firms can be appropriately extended to ten years.

关 键 词：强制轮换 审计任期 审计质量 事务所规模 

分 类 号：F233[经济管理—会计学] F239.4[经济管理—国民经济]