规范会计师事务所的变更与联系

To Formulate a Standard for Planning Communications between Predecessor Accounting Firm and Successor Accounting Firm:A Urgent Problem

随着我国证券市场的发展和壮大 ,上市公司更换会计师事务所的现象也愈来愈多。遵照国际惯例及职业规范要求 ,发生会计师事务所更换时 ,后任会计师事务所与前任会计师事务所取得联系是其接受审计业务及执行审计工作过程中的一个重要环节。反观我国独立审计规范现状 ,规范前后注册会计师之间的联系很有必要 ,它为建设一个健康的会计市场以及合理保护注册会计师行业的发展具有重要的现实意义。

This paper analyzes the actual situations and present related regulations which the list companies alter accounting firm ,and thinks it is very necessary to formulate a standard for planning communications between predecessor accounting firm and successor accounting firm in order to construct a healthy accounting market and reasonably assure the development of the CPA profession.