非标意见后审计师变更及后任审计师风险应对——以三维丝为例Study on Auditors Change after Modified Audit Opinions and Successive Auditors’ Risk Response------Focus on Sanvincs摘 要近年，中国的上市公司更换审计机构的现象逐渐增多，甚至有些更换行为产生于非标准审计意见被出具之后。而我们知道，审计意见对于证券市场经济投资行为有着重大的影响，传递着正确的市场信息，指挥着投资者进行正确的投资行为。而且，作为我国证券市场监管的重点监察行为，变更后的审计机构以谨慎的原则承接业务是进行风险防范的首要环节。本文结合相关文献和理论，对三维丝更换审计机构的案例进行研究，探究被出具非标准审计意见的公司更换审计机构前后的现状、变更审计机构的原因以及后任审计师对潜在审计风险的处理方式，并提出具有针对性的对策与建议。关键词： 非标准审计意见；更换会计师事务所；后任审计师；三维丝AbstractIn recent years, there are an increasing number of listed companies that change their auditors. There are many malicious acts to change auditors such as Non-standard Auditing Opinion be issued. As we know, audit opinion has a significant influence on market economy, which can convey the correct market information to investors and let them make a correct investment decision. What’s more, the change of CPA firms is one of the fields that should be supervised and Successive CPA firms should be more circumspect in working process, which Iis the first step to prevent risks. Based on the related literature review and theoretical analysis, this paper is going to study the case of Sanvincs, which has changed its auditor after Non-standard Auditing Opinion be issued. This article will analysis the incentive of company and demonstrates the measures of Successive CPA firm to deal with potential risks and offer some suggestions to prevent risks.Key words ： non-standard audit opinions ； changing auditors ； successive auditor ；Sanvincs II目 录一...
