Studies On Audiors Changing In A-share Market Of China

In recently, the phenomenon of changing auditors is increasing year by year, including some cases with malicious or bad attempts. In order to avoid the adverse economic consequences happened by replacement the accounting firms, we need to study the listed companies which have changed the accounting firms.This article first reviewes the relevant domestic and international researches, analyze the domestic researches and elicits the objects , ideas and methods which I will study in this article; Secondly, I set out the concept, related concepts and the basic theories,bring forward a new classification method. Third, I descript the status quo of the voluntary change and the disclosures for the changing reasons in our country,look for the characteristics of the listed companies which change the auditors and at last find that there are serious problems in the disclosures which relate to changing auditors in A-share Market of China. Fourth, according to the domestic and foreign scholars researches, as well as the evidence from the reality,I analysis the factors which effect the listed firms to change the audtiors and find that: the impact of relatively is for remote audit, management changes and the audit opinion of these three factors. Fifth, I point out that the impact and hazards which could be arosed the malicious acts , bring forward the principle of how to judge the malicious acts. Finally according to China's A-share market status and the conclusion of the study, I give out my opiniones about how to improve the laws about the behavior and disclosures of the behavior, and enforcement of the relevant system of reward and punishment measures as well as enhance the firm industry cohesion, strengthening of listed companies education and other relevant measures.