随着我国资本市场的发展,注册会计师行业在整个经济社会的健康发展中起到了不可替代的作用,其对于资本市场的完善、投资者的正确决策以及公司的可持续发展都意义重大。也正因如此,注册会计师行业的发展日益受到重视。然而,近年来,发生会计师事务所变更的上市公司数量逐年上升,其中不乏为掩饰财务状况、误导 With the development of China’s capital market, the CPA industry has played an irreplaceable role in the healthy development of the entire economy and society. It is of great significance to the improvement of the capital market, the correct decision-making by investors and the sustainable development of the company. Precisely because of this, the development of the CPA industry is increasingly valued. However, in recent years, the number of listed companies that have changed accounting firms has been on the rise year by year. Many of them are misleading to hide their financial position