证券审计市场

第三部分对我国证券审计市场进行分析，对证券审计市场形成一个环境和总体特征上的认识。

The third part makes brief comment on auditing market , forms a environmental and overall recognition .

会计师事务所规模、审计质量与市场反应&来自中国证券审计市场的证据

Audit Firm Size , Audit Quality and Market Reaction & Evidence from China 's security audit market

对审计师信息披露的监管和完善我国证券审计市场是本章的主要研究内容。浅谈四极开关的选择要领

Chapter four studies the regulation of auditor switch . Key Points on Selection of Four - pole Switch

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 .

然而，在当今中国资本市场迅速发展的时候，财务舞弊案及相应的审计失败案却使人对中国证券审计市场保护投资者的程度产生质疑。

However , while China 's capital market is developing fast , financial fraud and related audit failures raise the question on how to protect the investors ' interests on China 's stock audit market .

本文在回顾相关文献和分析我国证券审计市场供需方现状、审计收费与审计质量相互关系的基础上，主要建立了两个实证模型。

The paper reviewed related literature , analyze the supply and demand 's present situation of audit fees and interrelationship of audit fees and audit quality in the audit securities market . This paper mainly establishes two empirical models .

由于证券审计市场起步较晚，国内学术界从2000年起才开始出现对审计机构变更的研究。

While in china , the auditing of the security market starts much later and the study of the auditor changes has begun since 2000.Relevant data indicates that there are an increasing number of listed companies that change their auditors in recent years .

而且有助于发现我国审计服务市场与发达国家之间存在的差异，这对发展我国的证券审计市场、规范市场运作以及适应会计服务的国际化趋势具有积极而重要的推动作用。

But also it contributes to finding the difference between our country 's auditing market and the developed country 's. This has positive and important impetus to develop our country 's security auditing market , standardize market operation and meet internationalized trends of accounting serve .

国外对于审计师变更行为的研究已有40年的历史，并已取得广泛的研究成果，由于我国证券审计市场起步较晚，国内对审计师变更的研究仅是近三四年的事。

In the west , research on auditor changes has a history of over 40 years and has achieved comprehensive achievements while in China , the auditing of the security market starts much later and the study of the auditor changes begins only in recent three or four years .

在我国证券审计市场中，审计回扣、非审计服务、定价联盟等都对审计质量和市场竞争产生重要影响。本文针对这些问题进行专题分析。

Because our security market is still in developing , old problems exist and new problems come out at the same time , for example , the audit price brokerage , the non-audit service , pricing alliance etc. these problems have important influences on audit quality and market structure .