“备案制”转变对会计师事务所证券审计市场的影响——以*ST浪奇为例
The Impact of the “Filing System” Change on the Securities Audit Market of Accounting Firms—Taking *ST Wave Qi as an Example

随着新《证券法》的实施，备案制作为一种新兴的监督模式正式登上了中国资本市场的舞台。这一制度的变革，标志着会计师事务所从事证券服务业务的门槛发生了根本性的变化，从严格的审批制转变为相对宽松的备案制，同时这也给整个证券审计市场带来了深远的影响。本文将以*ST浪奇改聘广东中职信会计师事务所事件为案例，从准入门槛、审计意见、审计质量、审计收费四个角度探讨备案制下证券审计市场的变化。
With the implementation of the new Securities Law, the filing system, as an emerging supervision mode, has officially boarded the stage of China’s capital market. The reform of this system marks a fundamental change in the threshold of accounting firms to engage in securities service business, from a strict examination and approval system to a relatively loose filing system, which has also brought a profound impact on the whole securities audit market. This article will take *ST Langqi to hire Guangdong secondary vocational letter accounting firm event as a case, from the entry threshold, audit opinions, audit quality, audit fees four perspectives to explore the changes of the whole securities audit market.