Auditor changes have the serious economic consequences.
上市公司审计师变更具有严重经济后果。
Auditor changes will improve the quality of the statements, while the truth and the credibility will be from bad to worse.
通过变更原注册会计师,企业的审计报告质量会大幅提高,但真实性与可信度将大打折扣。
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.
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。
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