Practitioners' Views on Communications Between Predecessor and Successor Auditors and Accountants.
调查了八大与非八大事务所从业者对前后任审计师沟通的看法，发现沟通总体有效但效果不一，竞争和事务所类型影响沟通质量。
Abstract This paper looks at a survey of practitioners from both Big Eight and non-Big Eight firms on practitioners' views and experiences regarding various aspects of predecessor/successor communication. Results of the survey provide evidence that, overall, communications between predecessor and successor auditors/accountants are fairly effective. However, the degree of effectiveness varies from being very valuable to a mere formality. While the results indicate that the majority of the respondents believe that communication before acceptance is useful, there is also evidence that this communication is not always as effective as it could be. Dissatisfaction with pre-acceptance communication was more evident among predecessors than among successors. Respondents from Big Eight firms tended to believe that information received was more useful than those responding from non-Big Eight firms. A fairly large percentage of respondents indicated that the successor requested information which should have been asked for before accepting the engagement. It appears that some practitioners feel that competition precludes effective communications with predecessors before acceptance of an engagement. A fairly large minority responding from the non-Big Eight offices indicated that they did not believe communication should be required for audits. An even larger percentage from this group disagreed that communications for compilation and review services should be required.