Through data statistics and analysis of the problems in a certain highway engineering change auditing engineering change auditing,this article put forward the key points,suggestions and experiences for the auditing work.

Empirical Study on Auditor Switching and Earnings Management: Evidence from A-share Firms from 2001 to 2003 in China;

Audit Fees,Auditor Switching and Audit Opinion Shopping:Test for Interaction Effect based on Evidences of Chinese Stock Market

This paper concentrates on whether the motivation of audit opinion-shopping through auditor switching still exists and has been realized after new supervision measures issued by CSRC in 2001 and CICPA in 2002.

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.

The object of this article is to observe whether Chinese stock market react to auditor changes or not and if it does, can it differentiates those various motivations?In chapter 2, the article reviews preview study on reasons of auditor changes and its market reaction.

On the basis of background and significance anlysis, this paper discusses about the meaning and related theroy of the Auditor changes, and then reviews interrelated literature from abroad and domestic.

In recent years, with the constant development of our country s security market, auditor switches have occurred frequently, which has hidden a great deal of illegitimate competitions and auditing independence impairment.

Auditor switches become the focus that the theory circle and the practice circle pay close attention to, for its potential unfavorable economic consequence.

Auditor changes is accompanied with the adverse economic consequences which is the focus in theory and practice.