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中文(ZH) 逾千家上市公司十年未换审计机构,超长审计任期易滋生风险

Over 1,000 Chinese Companies Retain Same Auditor for Over a Decade

Over a thousand publicly traded companies in China have retained the same auditing firm for more than a decade, with some relationships spanning twenty to thirty years. While non-state-controlled companies are not mandated to rotate auditors, industry insiders suggest that such prolonged engagements can compromise the independence and effectiveness of audits, potentially increasing risks. This practice contrasts with regulations for state-owned enterprises, which limit continuous auditor appointments to eight years, extendable to ten, before requiring rotation. AI

RANK_REASON The item discusses a policy issue regarding auditor rotation and potential risks, but does not announce a new policy or a specific event.

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COVERAGE [1]

  1. 36氪 (36Kr) TIER_1 中文(ZH) ·

    Over a thousand listed companies have not changed auditors in ten years; excessively long audit tenures can breed risks

    审计关乎公众利益,独立性是审计的根基。根据规定,国有企业(含国有控股上市公司)连续聘用同一会计师事务所的时间不得超过8年,确有需要的,可按规定延长至不超过10年,之后须开展轮换。对于非国有上市公司,相关规定未作强制。梳理统计发现,A股市场超千家上市公司聘任同一会计师事务所连续审计超过10年,部分服务周期长达二三十年。规范审计是资本市场风险防控的关键一环。看似稳定、高效的长期合作模式,暗藏深层次结构性弊端。多位业内人士认为,超长期绑定的合作关系,可能逐步削弱审计的独立性与约束力。(证券时报)