The Study On The Timing Of Auditor Changes Influencing The Auditing Quality

Recent years, a lot of finance fraud cases have happened about listed company in the world. The CPA of industry reputation has been impacted never before, these introduce a crisis of reputation. When people think about why the CPA do not find the true in the accounting statement, also often want to know the relationship between chance time and audit quality. That if the auditor change too late, it makes the audit quality too low. For that, Out and inside of China has-been put up as a useful way to improve audit quality. This useful way is Auditor Changes.The question has been given attention by administering authoring, academic circles, practice circles.No question for improve audit quality, CPA,firms of Auditor Changes have been given attention.The question with the auditor change question is the auditor change time.But the question is not given enough attention. And the question is not a conclusion. This paper attempts to demonstrate the core of the issue by analyzing related theoretical views and empirical evidences. The aim of this thesis is inquire about whether audit change time is associated with audit quality at the background of china. According to available theory researches, in hope of give some evidence to the auditor change.Firstly, the thesis introduces the characteristics and meanings of audit quality, put forward technical and independence characteristics of audit quality. Meanwhile, the thesis put forward these factors influence audit quality, including subject, object, market. And introduce the analysis relationship between the time of auditor chance and audit quality in theory. Hoping ensure the next chapter having a theory basis. About the forth chapter, using the data from2007, analyze the relationship of the two factors. The last chapter provide some suggestion of audit quality in China.