浅谈会计事务所合并和对审计事务之影响

浅谈会计事务所合并和对审计事务之影响
摘 要：会计师事务所合并是现阶段中国注册会计师职业界的一个重要现象,也是中国会计师事务所走向规范化经营道路,提高市场竞争力的重大举措。合并从存量上调整了行业结构,促使资源向优势事务所聚集,成为推动行业结构调整的有效手段,同时也暴露了一些问题。在审计技术及相关法令不断的推陈出新与竞争日益激烈的经营环境下，“成长合并”已成为会计师事务所的一种竞争策略，导致规模变动时，对审计事务的影响更备受重视。
关键词：会计师事务所；成长合并；审计事务

Accounting Firm Mergers on The Impact
of Audit Services

Abstract: Accounting firms are merging at this stage the world of Chinese Institute of Certified Public Accountants a significant phenomenon, but also standardization of Chinese accounting firms to operate roads, improve the competitiveness of the market significant measure. Adjust from the stock of the merger on the industry structure, facilitating the optimization of resources to the advantage of firms gathered to promote the industry structure has become an effective means to adjust, but also exposed some problems. At the audit technology and constant innovation related laws and an increasingly competitive operating environment, “the growth of the merger” has become a kind of accounting firm competitive strategy, leading to changes in the size of audit services to an even greater impact has been taken seriously.
Key words: Accounting firm; The growth of the combined; Audit services
目    录

一、 引言………………………………………………………………………………1
二、会计师事务所合并的主要原因…………………………………………………1
三、我国会计师事务所合并的基本情况……………………………………………2
（一）合并阶段特点分析…………………………………………………………3
（二）中国会计师事务所合并的类型……………………………………………4
四、会计师事务所合并中存在的问题………………………………………………5
五、会计师事务所合并对审计事物的影响…………………………………………6
（一）会计师事务所合并对审计独立性的影响…………………………………6
（二）会计师事务合并所对审计质量的影响……………………………………8
（三）会计师事务所合并对审计风险的影响……………………………………11
六、结束语……………………………………………………………………………14
七、参考文献…………………………………………………………………………15

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