1) audit modification
审计更动
2) Motivation of auditor switching
审计师变更动机
3) Auditor Switching
审计师变更
1.
Empirical Study on Auditor Switching and Earnings Management: Evidence from A-share Firms from 2001 to 2003 in China;
审计师变更与盈余管理关系的实证研究──来自中国A股市场的经验证据
2.
Audit Fees,Auditor Switching and Audit Opinion Shopping:Test for Interaction Effect based on Evidences of Chinese Stock Market
审计收费、审计师变更与意见购买
3.
This paper concentrates on whether the motivation of audit opinion-shopping through auditor switching still exists and has been realized after new supervision measures issued by CSRC in 2001 and CICPA in 2002.
以2003~2005年全部上市公司作为样本,通过X2检验和Lennox(2000)审计意见估计模型的检验,对证监会2001年底、中注协2002年颁布新的监管措施之后上市公司是否仍存在通过审计师变更来购买审计意见的动机及其动机是否实现的情况进行分析。
4) auditor changes
审计师变更
1.
In the west, research on auditor changes has a history of over 40 years and has achieved comprehensive achievements while in China, the auditing of the security market starts much later and the study of the auditor changes begins only in recent three or four years.
国外对于审计师变更行为的研究已有40年的历史，并已取得广泛的研究成果，由于我国证券审计市场起步较晚，国内对审计师变更的研究仅是近三四年的事。
2.
The object of this article is to observe whether Chinese stock market react to auditor changes or not and if it does, can it differentiates those various motivations?In chapter 2, the article reviews preview study on reasons of auditor changes and its market reaction.
审计师与审计客户之间关系的维护客观上是基于客户需求与审计师提供审计服务的最低成本契约以及政府行为的效力,当客户或者审计师任何一方的需求发生了重大改变而另一方却无法或不愿适应这种变化,或者双方不得不服从政府行为对二者之间审计关系的干预时,审计师与客户之间原有的审计委托——代理关系就会破裂,导致上市公司和审计师寻求新的业务合作伙伴,因此发生审计师变更。
3.
On the basis of background and significance anlysis, this paper discusses about the meaning and related theroy of the Auditor changes, and then reviews interrelated literature from abroad and domestic.
自上世纪九十年代以来,我国证券审计市场审计师变更现象越来越频繁,这些已经引起了中国学术界、政府监管部门以及新闻媒体的广泛关注。
5) auditor switches
审计师变更
1.
In recent years, with the constant development of our country s security market, auditor switches have occurred frequently, which has hidden a great deal of illegitimate competitions and auditing independence impairment.
在发达证券市场中，对审计师变更行为的研究已有几十年的历史，并已取得广泛的研究成果。
2.
Auditor switches become the focus that the theory circle and the practice circle pay close attention to, for its potential unfavorable economic consequence.
审计师变更因其潜在不利的经济后果成为理论界与实务界关注的焦点，近年来有关审计师变更的实证研究取得了较为丰硕的成果。
6) Auditor change
审计师变更
1.
Auditor changes is accompanied with the adverse economic consequences which is the focus in theory and practice.
随着我国证券市场的发展,上市公司审计师变更事件呈逐年递增趋势,尤其是2006年以来,连续两年更换审计师的上市公司数目都达到150余家。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条