［摘要］近年来，世界范围内频繁的发生财务丑闻和审计失败事件,其中一大部分是由于审计师缺乏独立性造成的,因此，公众对独立审计制度提出了质疑。监管者认为，应采用不同的机制来提高审计师的独立性，其中就包括了审计轮换制。
审计轮换制度主要分为审计师轮换和会计师事务所轮换, 由于审计师轮换政策已被某些国家政府所采纳，对此能提高审计师的独立性也达成了一定共识，因此本文主要讨论会计师事务所的强制轮换。本文主要阐述了事务所强制轮换制度的国际经验，以及国外强制轮换制度的研究发展，结合案例，分析事务所轮换制度的利弊，研究是否有采用这一制度的必要。
［关键词］ 会计师事务所 强制轮换 审计师独立性 Abstract
There are a lot of financial scandals and cases about audit failure surfaced around the world over the last few years. Most of them were attributed to the lack of independent on auditors. Therefore, the public queries to the independent audit system, which quickly led regulators worldwide to consider different mechanisms for enhancing auditor independence. Audit rotation system is one of these mechanisms. There are two kinds of audit rotation systems: rotation of audit firm and that of auditor. Due to the auditor rotation system has introduced and adopt by many countries or government, this thesis is mainly discuss about the mandatory audit firm rotation. This thesis expounds the international experience with the mandatory rotation of audit firms and the development of international mandatory rotation of audit firms research, combine with a case, analyze the advantage and disadvantage of this system, and examine if there is necessity of taking effect the mandatory rotation of audit firms.
Key words registered public accounting firms, mandatory rotation, auditor independence 目录
一、序言
