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一、引言在会计信息提供者(公司管理层)、审计服务提供者(会计师事务所及注册会计师)、审计服务需求者(投资者、监管者等会计信息使用者)的审计三角关系链条中,注册会计师所提供的审计鉴证服务是保证会计信息质量、保护投资者利益的重要手段。处于中间桥梁地位的会计师事务所(注册会计师)的变更势必会引起审计关系的变化与重构,会向市场传递不同的信号并可能引起投资者、监管者的关注(谢盛纹和闫焕民,2013)。考虑到
I. INTRODUCTION In the audit triangle relationship chain of accounting information providers (company management), audit service providers (accounting firms and certified public accountants) and audit service demanders (users of accounting information such as investors and regulators) The audit verification service provided by CPA is an important means to ensure the quality of accounting information and protect the interests of investors. Changes in accounting firms (CPAs) that are at the center of the bridge will inevitably cause changes and remodeling of audit relationships, sending different signals to the market and raising the awareness of investors and regulators (Hsieh Sheng-sheng and Yan Huan-min, 2013 ). considering