中央企业审计招标和审计师轮换研究——基于一项调查问卷的分析

The Research on the Audit Bid and Audit Rotation of Central Enterprises——Based on the analysis of the questionnaire

为提高中央企业财务信息质量,国资委对中央企业年度财务决算实行统一委托审计。统一委托审计的重要内容包括通过招标方式选拔审计师,并要求央企定期轮换事务所。本文通过调查问卷的方式研究了中央企业审计招标和事务所轮换的问题。通过对调查结果的分析,我们认为,要切实提高审计质量,在探求有效的事务所聘任模式的同时,还必须采取措施解决影响审计质量的根本问题。

In order to enhance the quality of financial information of the central enterprises, SASAC implemented the unified audit commission of annual financial accounts. Unified audit commission includes selecting auditors through the tender, and the auditor rotation central enterprises on a regular basis. We study the tender and audit firm rotation through the questionnaire. Over the analysis of the results of the questionnaire, We believe that while exploring an effective mode of appointment of the firm, we must also take measures to address the issues which have the fundamental impact on audit quality to effectively improve the quality of the CPA audit.