中央企业更换会计师事务所的调查及建议

Rotation in Accountant Firms of Central Enterprises: A Survey and Proposa

调查显示,与注册会计师轮换不同,注册会计师事务所轮换较为彻底,但事务所轮换也带来了较高的审计成本。为提高事务所轮换的效果应改进中央企业事务所聘任模式;加强对形式上轮换而实质上没有轮换的上市公司聘任事务所工作的检查;担任其他类型审计的事务所也应纳入轮换范畴;协调好各部门相关规定的关系。

Different from the CPA rotation, the audit firm rotation is complete, but such rotation also brings about the high audit cost. This paper discusses the audit firm rotation on the questionnaire results. At the same time, we also propose some proposals to improve the rotation in question, that is, regulate the ratation of other kinds of audit, coordinate the relationship between different departments.