摘要随着我国证券市场的不断发展，ST公司作为被特殊处理的上市公司，其变更审计师的现象频频发生，恶意变更审计师的行为不胜枚举，并且ST上市公司对变更审计师的动因披露存在含糊其辞与滞后性。这其中可能潜藏着相当数量的不正当竞争和审计独立性减损问题。本文将结合我国ST上市公司在年度报告和决议公告中披露的审计师变更数据，选择可能影响审计师变更行为的若干因素，从公司角度与审计师角度对2011与2012年ST上市公司审计师变更进行了分析，发现非标准审计意见是ST上市公司变更审计师的根本原因。本文第六章还以一家ST公司变更审计师为例，具体分析这一观点，并在文章结尾对监管部门提出了管理建议。66168

毕业论文关键词 ST公司 审计师变更 审计意见购买 监管

毕 业 论 文 外 文 摘 要

Title ST company auditor switching of probe into the motivations and thoughts.

Abstract

They were established in China's securities market, especially in the last of a dozen years in the stock market has been a huge development, establishing and perfecting the Socialist market economic system has played an important role. But China's securities market and mature securities market (such as the United States, and Japan, and so on) and the emerging stock market (such as Hong Kong, Korea) than in the early stages, with its pervasive earnings manipulation in listed companies, pending specification of the behavior of the Chinese securities market participants, the market is subject to further improvement and development. This article is based on my empirical research does not currently regulate the securities market, completed a ST company auditor switching of probe into the motivations and thoughts.

Keywords ST company  Switch auditor Thinking about the reason  improvement methods

目   次

1 绪论 1

1.1. 研究背景及意义 1

1.2. 研究框架及研究方法 2

2 相关概述 3

2.1. ST公司概述 3

2.2 会计师事务所变更概述 4

3 我国ST上市公司审计师变更动因分析 7

3.1  上市公司审计师变更现状 7

3.2 ST公司审计师变更现状 8

3.3 我国ST公司审计师变更的动因 9

4 我国ST公司审计师变更动因实例分析 15

4.1 *ST建通简介 16

4.2 *ST建通变更审计师动因 16

5 规范我国ST公司审计师变更的思考 18

5.1 加强对ST公司变更审计师监管 18

5.2 审计师应谨慎接受ST公司委托 21

结  论 23

致  谢