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AbstractInrecentyears,thereareanincreasingnumberoflistedcompaniesthatchangetheirauditors.TherearemanymaliciousactstochangeauditorssuchasNon-standardAuditingOpinionbeissued.Asweknow,auditopinionhasasignificantinfluenceonmarketeconomy,whichcanconveythecorrectmarketinformationtoinvestorsandletthemmakeacorrectinvestmentdecision.What’smore,thechangeofCPAfirmsisoneofthefieldsthatshouldbesupervisedandSuccessiveCPAfirmsshouldbemorecircumspectinworkingprocess,whichisthefirststeptopreventrisks.Basedontherelatedliteraturereviewandtheoreticalanalysis,thispaperisgoingtostudythecaseofSanvincs,whichhaschangeditsauditorafterNon-standardAuditingOpinionbeissued.ThisarticlewillanalysistheincentiveofcompanyanddemonstratesthemeasuresofSuccessiveCPAfirmtodealwithpotentialrisksandoffersomesuggestionstopreventrisks.Keywords：non-standardauditopinions；changingauditors；successiveauditor；Sanvincs目录一、绪论..................................................................................................................................1（一）研究背景...................................................................................................................1（二）研究意义...................................................................................................................1（三）研究思路和方法.......................................................................................................21．研究思路......................................................................................................................22．研究方法......................................................................................................................3二、文献综述..........................................................................................................................3（一）研究文献综述...........................................................................................................3（二）本文要研究的问题...................................................................................................4三、审计意见概述及非标准审计意见决策...........................................................................4（一）审计意见概述...........................................................................................................4（二）非标准审计意见决策...............................................................................................5四、非标准审计意见后会计师事务所变更的现状及原因分析............................................5（一）非标准审计意见的总量变化....................................................................................5（二）会计师事务所变更的现状........................................................................................6（三）...
