第三章详细分析了现阶段我国证券审计市场缺乏高质量审计服务的原因。
Chapter 3 gives detailed reasons to China's securities market that lacks high-quality audit services in present stage.
显然，对我国证券审计市场相关的审计质量的需求和供给等问题的分析也应当以此为出发点。
Obviously, when analyzing the demand and supply issues of audit quality relating to security auditing market in China, we should take the former background as starting point.
伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
因此笔者认为，无论从监管环境的变化还是从研究的及时性、可靠性来看，对近年来我国证券市场中上市公司审计机构变更的行为进行研究都具有重要意义。
Therefore, the result of study contributes to analysis of the characteristics of the auditing market and to provide foundations for the securities market's participants' decision-making.
审计合谋现象的存在直接影响到证券市场的有效运行，同时也使整个注册会计师行业遭到质疑。
Auditing collusion affects the operation of stock market directly and leads to question on the whole CPA profession.
研究发现，异地审计与审计定价显著负相关，中国证券市场确实存在“低价揽客”的现状。
We find that, there is a significant negative correlation between non-local audit and audit pricing.
在发达证券市场中，审计师变更研究已有二十多年的历史，并已取得广泛的研究成果。
In well-developed security market, the research of auditor switches has a history of more than 20 years and a lot of research achievements have been obtained.
我国证券市场审计失败产生的原因、影响及如何有效治理审计失败，构成本文的研究问题。
The disorder brings about a great impact upon the national securities market and a great loss to investors.
我国证券市场审计失败产生的原因、影响及如何有效治理审计失败，构成本文的研究问题。
The disorder brings about a great impact upon the national securities market and a great loss to investors.
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