中国上市公司审计师变更影响因素分析被引量：1

The Study on the Influencing Factors of Auditor Switches of Listed Companies in China

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摘要在中国上市公司审计师变更的影响因素中,事务所级差、审计意见和财务困境所起作用较大,上市公司一般更倾向于选择高级差的会计师事务所;被出具了非标准无保留审计意见的上市公司、处于财务困境的上市公司更倾向于变更会计师事务所。 In the factors influencing our listed companies＇ audit switch,the grade of the office,the audit opinion and finance predicament play the important role.So the listed company is tend to choice the high-grade accountant firm.

作者董惠萍马晶

机构地区黑龙江省注册会计师协会河北经贸大学会计学院

出处《经济与管理》 CSSCI 2010年第9期35-40,共6页 Economy and Management

关键词审计师变更审计意见审计师级差 audit or switch audit opinion auditor highbank

分类号 F239.0 [经济管理—会计学]

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参考文献11

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