审计师事务所

该访问是美国公众公司会计监督委员会（pcaob）官员对拥有在美国注册客户（包括satyam）的印度审计师事务所进行的一系列访问之一。

The visit was one of a series conducted by officials from the public company accounting oversight board to Indian auditors with clients registered in the US , including Satyam .

主要市场监管机构美国证券交易委员会（sec）与监督审计师事务所的联邦机构美国上市公司会计监督委员会（pcaob），均于去年启动了调查，以更好地了解这个市场的规模。

The securities and Exchange Commission , the main markets regulator , and the US public company accounting oversight board , a federal body that inspects auditing firms , both launched inquiries last year to better understand the size of this market .

相反地，公司将审计师更换为更小事务所的审计师，向市场发出的是盈余质量低的信号，因此市场反应情况也会相反。

Vice versa , changing to a smaller auditor may signal lower earnings quality and would hence result in opposite market responses .

对审计师个人和会计师事务所而言，要始终做出正确的判断无疑是一个难度极高的挑战。

No doubt , it is a larger challenge for an auditor and auditing firm that can correctly estimate all the time . On the fire , its management thoughts and strategies cannot be any changeable .

通过对审计师变更的检验发现，独立董事比例越小或者存在董事长和总经理兼任的情况，公司越有可能将审计师变更为更小事务所的审计师。

Results of auditor change tests show that firms with smaller size of independent directors or in which the CEO and the chairman of the board of directors are held by the same person are more likely to change to a smaller auditor rather than to a larger one .

此外，一旦发现审计师对反向收购公司有问题的账目视而不见，上市公司会计监督委员会也会予以严厉谴责，但这种举措也受到限制，因为检查人员无法进入中国，调查设在那里的审计师事务所。

Meanwhile , the oversight board has censured auditors found to have turned a blind eye to the questionable accounting of reverse-merger companies but it is also limited as its inspectors are unable to enter China to examine auditing firms located there .