Accounting Firms In The Securities Market Change

In recent years , auditor changes have occurred frequently and have come to be more and morw .however, it have been the fact that the defect of information publication system of auditor changes and the low efficiency of the implementation exist widely .it is vita to make the supervision of auditor changes effectively.Therefore, the paper study the events of audit changes through the following 5 parts,providing suggestions of supervising:Ⅰ The literature summarizes. In the developed securities marketing, the study of auditor changes has experienced more than 20 years,which can reflect the basic characteristic and the development condition. The overseas correlation research indicates that the initiative of auditor changes mainly based on the factors of the financial crisis of the listed company,manager change,low audit fee, anticipated audit opinion about annual report,demand to other services,etc. Domestic research indicated that The factor of auditor changes includes location,decreasing audit reward ,receiving un-standard audit opinions,anticipation of improving audit opinions,financial crisis and profit objective.auditor changes. Compared to the study of western in this field,we should made great effort to it.Ⅱ General analysis of auditor changes. According to regulatioan explicitly stipulated, the general meeting of shareholders have been appointed to dismissing the CPAs, deciding the audit reward., but the manager is the real authority .Based on the complex influence of The defect of information publication system of auditor changes and the low efficiency of the implementation, the listed company which don't conform to the regulation of information disclosure nearly occupies more than half, adds it, in recent years, the situation of auditor changes overall presented grows year by year, moreover proportion to auditor changes every year have exceeded the the normal leve in mature capital marketing ,the twisting reflection has been extremely common, serious consequences has been emerged. According to the...