Secondly, based on the frame of theoretical analysis established, the paper analyses the effect of determining factors of mandatory signing auditor rotation on audit quality.

• 同时，为了考察签字注册会计师强制轮换能否达到提高审计质量的目标，本文建立了签字注册会计师强制轮换目标函数，进一步分析了签字注册会计师强制轮换对审计质量的影响。