审计轮换与审计质量研究评述  

Audit Rotation and Audit Quality Research Review

作　　者：田心怡 刘翠 陈梦婷 

机构地区：[1]云南民族大学管理学院(会计学院),云南 昆明

出　　处：《国际会计前沿》2024年第3期498-506,共9页Frontiers of International Accounting

摘　　要：审计轮换与审计质量一直广为关注,而审计轮换对审计质量究竟有何影响,会计师事务所轮换和注册会计师轮换是审计轮换的两种形式。为什么会提出审计轮换以及立足于专业胜任能力、独立性视角探讨审计任期对审计质量有何影响,是否有审计轮换的必要性。Rotation and audit quality have always been widely concerned, and what is the impact of audit rotation on audit quality, accounting firm rotation and certified public accountant rotation are two forms of audit rotation. Why is audit rotation proposed, and what is the impact of audit tenure on audit quality from the perspective of professional competence and independence, and whether there is a need for audit rotation?

关 键 词：审计轮换 审计质量 专业胜任能力 独立性 

分 类 号：F23[经济管理—会计学]