自愿性变更审计师与审计意见关系的验证

A Test on the Relationship between Auditor Switch Initiated by Listed Companies and Auditor Opinions

明晰自愿性变更审计师行为与审计意见二者深层次关系可以更好地把握审计产品质量。之前一些关于上期非标准审计意见将会导致本期公司变更审计师的观点有失偏颇。在关于上期审计意见对本期变更审计师、本期变更审计师对后期审计意见类型影响的研究中,相对于被出具标准审计意见的公司而言,上期被出具非标准审计意见的公司不仅不会倾向于本期变更审计师,而且当公司上期被出具的是持续经营非标准审计意见时,本期发生变更审计师的可能性会显著降低。本期变更审计师行为显著提高了公司后期被出具标准审计意见的概率,显著降低了公司被出具持续经营非标准审计意见的概率。变更审计师的决策依据是预期审计意见的改善而不是上期审计意见类型。

This paper explores the relationship between auditor switch initiated by Chinese listed companies and auditor opinions received by these companies,which help us understand the quality of audit product.This paper is different from other domestic scholars＇ research： the previous popular arguments that the non-standardized auditor opinions of last issue would result in firms＇ auditor switch behavior of this issue prove untrue.Compared with standard auditor opinions,firms which received non-standardized opinions of last issue don＇t tend to switch auditors in this issue.Especially,the tendency of auditor switch by firms which issued going-concern auditor opinions is expected to be significantly reduced.Auditor switch behavior can significantly improve the probability of standard opinions and reduce going-concern opinions issued.It is the expected audit opinion improvement,not last issued audit opinion,that influences firms＇ auditor switching decision.