The Analysis Of Relationship Between Auditor Changes And Audit Quality

As earlier as June 1993,China's securitis regulatary commision in"detailed rules and regulation of information revealing in public issued stock company (trial)"already prescribed that:if listed company change its audit accountant office,it should provide the declaration of important event to public. In China, recently unceasing accountant forgeries are likely largely related to the frequent changing of auditor, on the one hand, some listed company, achieved the aim to purchasing auditing results,concealing forged financial information, by frequent changing its auditing office. And on the other hand,the long-term cooperation of auditing office and listed company , also will establish a kind of interdependent relationship between them, which are likely to be damaging the social public interest. Is it due to the decline of auditing quality, or providing nonstandard uncensored auditing opinion to change the auditor?Is the changing of auditor will influence the auditing quality?If it is true,what is the potential explanation?For the attention of above-mentioned problem,this thesis attempt to test some samples of auditor changing in Chinese stock market, to find the underlying signification of the changing auditor event,and the effect on the auditing quality.As the main reason for the investor's investing decision originated from the accounting surplus information in the listed company report,the increasing surplus size management will increase the misleading of the investor's investing,so the confronting suit risk of the registered...