审计师变更对审计独立性的影响及其对策

Abstract

审计师变更的因素和对后任审计师的影响是错综复杂的,其中,意见分歧、审计收费、管理当局变更、地域关系和非自愿性动因引起的审计师变更,对后任审计师的独立性将可能产生影响。增强审计师审计的独立性应当标本兼治,前后任审计师沟通、变更信息披露、行业自律监管等是其主要对策。

Auditor switching may arise from several reasons,and attention should be paid to the possibility of its influence on the independence of auditing.Auditor switching due to conflicting opinions,auditing cost,changing of auditing authorities,and localization is highly liable to exert influences on the independence of the succeeding auditor;however,conflicting opinions and auditing cost will have a stronger influence.To safeguard the independence of auditing,effective countermeasures should be taken,including contact and communication between the former auditor and the succeeding auditor,information disclosure,standardized expenditure,self-disciplined monitoring of the auditing field,and enhancing professional ethics.