这就是通常所说的“购买审计意见”(Opinion Shopping)的情况。在这种情况下，如果后任注册会计师通过与前任注册会计师沟通而拒绝接受委托，委托人就不敢轻易解聘前任注册会计师，从而...
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审计收费不透明，容易发生购买审计意见等有损审计师独立性的行为。
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
这说明我国上市公司更倾向于通过审计费用的提高来达到购买审计意见的目的。
Results showed that the relationship between audit fees and audit opinion is more relevant compared with auditor switching.
本文通过建立动态博弈模型，分别分析了变动收益和固定收益下的审计意见购买的行为特征及其最优监管策略。
Through solving a dynamic game, this paper analyzes the characteristics of and regulatory strategies to the opinion-shopping behaviors with variable income (APVI) or fixed income (APFI).
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