换“所”不换“师”式变更改善了审计意见吗

Does CPA's Job-Hopping Improve the Audit Opinion

立足于签字注册会计师流动的视角,着重考察换"所"不换"师"式变更对审计意见的影响。研究显示:整体而言,会计师事务所变更后审计意见并未得到改善;然而变更类型细分后,换"所"不换"师"式变更却有助于审计意见的改善;而且,在这种特殊变更形式下,签字注册会计师在变更前的任期越长,越有可能出具标准审计意见。

To find out whether audit clients should follow their signature CPA when he （she） job-hops from one CPA firm to another, we examine how a CPA＇s job-hopping act affects the audit opinion. The results indicate that on the whole the opin- ion is not improved after a client switches its CPA firm. However, when the switching of CPA firms is divided into several types according to whether the signature CPA job-hops alongside, it is found that CPA＇s job-hopping act could improve the o- pinion obviously. Furthermore, the tenure as the signature CPA of a client before the client＇s switching of its CPA firm is posi- tively related to the orobability of issuing clean audit ooinions.