Study On The Change Of Accouting Firm And Audit Qulity

Auditor changes the initial explanation for the auditor changes, the auditor tounderstand to its original literal meaning, which refers to the auditor change, this paperhas no strict distinction between the auditor, CPA firms and CPAs three. That is to say,change places this, is refers to the auditor changes. In this paper, the auditor change onlyto the extent that listing Corporation annual report audit of the auditor change, and thechange of behavior is limited to the auditor changes.Correlation between audit quality and the change of accounting firm is always animportant problem concerned by scholars at home and abroad. Because CPA as anindependent third party has witnessed and participated in the development of thesecurities market, provides the powerful supervision, for the healthy development ofChina’s market economy and how this kind of supervision, audit quality, it is the problemthat people pay attention to, people expect the CPA audit, make adjustments to the relatedfraud matters, with issue non-standard audit opinion, audit contract termination form toimprove the report quality, constraint management, to protect the interests of investors,improve corporate governance, responsible for the users of financial statementsinformation sources.The reasons of auditor changes has caused more and more complex, which mayhave the objective reasons, such as firm size and capacity can not meet the developmentneeds of the company, firm reputation restriction, there are many reasons the subjectiveaspects, such as management of the company for the financial statements of the purposeof purchase audit opinion. In this paper, the change and correlation of audit quality fromthe fraud-oriented audit perspective of the study of accounting firms, accounting firmsthat frequent changes in the company of fraud, change time late companies is relativelylarge, starting from the two angles of the audit quality is the main content of this paper.The main content of this paper consists of six parts. The first part introduces thesignificance research background, and the innovation point of our article; the second partis mainly about the literature review at home and abroad were studied; summarizes thechange of accounting firms and CPA tenure on audit quality of domestic and foreignliterature. The third part mainly introduces the theory on the basis of which the auditor changes theory, theory of audit quality, the relevant theory of fraud oriented audit andprincipal-agent theory. The fourth part mainly from two aspects of the change ofaccounting firms and audit quality for empirical research hypothesis, and on this basis tobuild the empirical research of this model, the sample data are introduced and selectionof sources, as well as to the empirical research method selected is described. The fifthpart of the two hypothesis of this paper makes an empirical research; and the sixth part isa summary of research, suggestions and limitations analysis in the fifth part based on theconclusions of empirical research, also put forward suggestions and countermeasures oflimitations exist in the paper.