【摘要】 我国于2004年开始实施签字注册会计师定期轮换制度,目前关于审计任期和会计师事务所类型对审计质量影响存在争议,国内实施的强制轮换制度,已有不少的文献从不同的角度进行了探讨。本文对2009年制造行业上市公司的数据进行了实证研究。研究发现:对于"四大"或大规模事务所,审计实务所的任期越长,出具非标意见的可能性越大,审计师的任期越长,审计质量有所下降的趋势。结论支持强制轮换制度。更多还原

【Abstract】 Our country has been implementing the Signing Certified Public Accountants regular rotation system since 2004,but there is still intense dispute on the study which auditor tenure and the type of accounting firms impacted on the audit quality,and many literature from different perspectives discussed the mandatory rotation system which our country implemented.The conclusion of this article which based on an empirical research of listed manufacturing companies in 2009 supports the rationality of mandatory rotation system.更多还原