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审计质量如何提高——从审计轮换谈开去

How to Improve Audit Quality——Extend From Audit Alternation
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摘要 2 0 0 1年安然、世通等公司的财务丑闻导致《萨班斯 -奥克斯利法案》的通过 ,美国开始实施合伙人轮换制度 ,2 0 0 3年我国也拟实行注册会计师轮换 .本文分别分析了审计轮换的三种形式对审计质量的影响 。 Sarbanes-Oxley Act of 2002 was passed and partner alternation system was put in practice because of the financial scandals of Enron and World Telecom in U.S. China also intends to carry out CPA alternation. This paper analyses how three kinds of forms of auditor alternation influence audit quality respectively. Additionally, it discusses how to improve audit quality in our country.
作者 刘辉雄
机构地区 武汉理工大学管理学院
出处 《咸宁学院学报》 2003年第6期98-100,共3页 Journal of Xianning University
关键词 审计轮换 独立性 审计质量 Auditor alternation Independence Audit quality
分类号 F239.2 [经济管理—会计学]
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二级参考文献25

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  • 3Francis J., E. L. Maydew and H. C. Sparks, 1998. Earnings Management Opportunities, Auditor Quality, and External Monitoring. Auditing: A Journal of Practice and Theory, forthcoming.
  • 4Hopwood, W., McKeown, J., Mutchler, J., 1989. A test of the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review 64, 28 ~ 48.
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  • 7Palmrose,Z.,1988,"An Analysis of Auditor Litigation and Audit Service Quality."The Accounting Research.32:65-93
  • 8Shu,S.,1999,Auditors Resignations:Clientele Effects and Legal Liability.Working Paper.Soston College
  • 9Simunic, D. and M. Stein, 1987, " Product Differentation in Auditing: Auditor Choice in the Market for Unseasoned New Issues."Monograph prepued for the Canadian Certified General Accountant Research Foundation.
  • 10Teoh, S. H., and T. J. Wong, 1993. Perceived Auditor Quality and the Earnings Respome Coefficient. The Accounting Review 68, 346-367.

共引文献212

咸宁学院学报
2003年 第6期

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