中文摘要：

文章以我国上市公司的内部控制效率为研究对象,从审计师变更的角度,以内部控制信息披露程度、内部控制缺陷、内控部门定期提交监督报告和自愿披露内部控制鉴证报告作为内部控制效率的替代变量,验证了内部控制效率对审计师变更的影响。研究显示：审计师变更与内部控制信息披露程度、内控部门定期提交监督报告显著负相关,审计师变更与内部控制缺陷显著正相关,审计师变更与自愿披露内部控制鉴证报告之间不具有统计显著性。研究结论表明：在我国,上市公司内部控制效率的高低是影响审计师变更的重要因素,上市公司内部控制披露具有明显的效率信号传递效应特征,加强上市公司内部控制相关信息披露与监管是提高其效率的有效手段。

英文摘要：

Taking the efficiency of internal control of listed companies as the research subject,from the view of auditor change,this paper verifies the impacts of internal control efficiency on the change of auditors with such alternative variables as the degree of internal control information disclo-sure,deficiencies of internal control,regular monitoring reports submitted by the internal control de-partment and attestation reports of voluntary disclosure of internal control.The study reveals that the change of auditor has an obvious negative relation with the degree of internal control information dis-closure and regular monitoring reports submitted by the internal control department;an obvious posi-tive relation with deficiencies of internal control;and no statistic significance with attestation reports of voluntary disclosure of internal control.The results of the study indicate that in China,the level of efficiency of the internal control of listed companies is the important factor affecting the change of auditors;the disclosure of internal control information of listed companies has significant characteris-tics of signal effect;and to strengthen the disclosure of internal controls related information and su-pervision of listed companies is the effective means to improve its efficiency.