作　　者： (孙琪）;

机构地区： 中山大学岭南学院,广州510275

出　　处： 《中小企业管理与科技》 2017年第23期66-67,共2页

摘　　要： 论文以2015年至2016年的新三板挂牌公司为样本,研究了2016年的会计师事务所变更的影响因素,以及审计意见是否因为会计师事务所的变更而得到改善,即是否存在审计意见购买的情况。结论表明会计师事务所的变更决策不仅受到上一期审计意见的影响,也与挂牌公司自身的财务状况显著相关,而本期的审计意见是否改善则与上一期审计意见、会计师事务所的变更和挂牌公司自身的财务状况显著相关。 This paper takes the NEEQ listed companies in 2015 to 2016 as a sample, and studies the factors that influence the change of accounting firms in 2016, and whether the audit opinions will be improved because of the change of accounting firms, that is whether there exists audit opinion purchase. The conclusion shows that the audit opinion is not only affected by the audit opinion of the last period,but also related to the financial status of listed company. However, the improvement of the audit opinions of this period is significantly related to the previous audit opinion, the change of accounting firms and the financial situation of listed company.

关 键 词： 会计师事务所变更 审计意见购买 审计质量