predecessor auditor meaning in English
前任审计师
Examples
- In the sample of auditor change firms in 2001 and 2002 , we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor
本文以2001年和2002年发生审计师变更的上市公司为研究样本，发现在审计师变更的前一年，变更公司的可操纵应计利润显著降低，而在变更当年，可操纵应计利润却显著提高。