本文主要研究了近两年来上市公司关于审计师变更信息披露的情况以及自愿性审计师变更行为的影响因素。

This thesis mainly studies the quality of the disclosures on changes of auditors as well as influencing factors of auditor changes in listed companies in the latest two years.

youdao

当前我国本土所成了“长不大的婴儿”，其内因是我国上市公司缺乏对高独立性审计的自愿性需求。

The native audit firms are infants that can not grow up. It is because the market lacks the demand of independent audits.

youdao

截止到2007年底，我国有近42%的上市公司自愿设立审计委员会，其中，设立审计委员会的国有控股上市公司所占比重为46%，远远高于非国有控股的设置比例35%。

Until 2007, 42% of the listed companies volunteered to set up Audit Committee, in which the state-owned listed companies accounted for 46%, while the non-state-owned companies 35%.

youdao