社会审计委托模式问题的分析

发布时间：2018-10-19 16:52

【摘要】：特殊的股权结构使我国上市公司普遍存在由国有股“一股独大”和所有者缺位现象导致的强“内部人控制”问题。这反映在社会审计委托模式上,就造成了审计委托人与被审计人合二为一的悖论,处于买方市场的会计师事务所又无力与拥有买方垄断势力的上市公司抗衡,更加重了社会审计委托模式问题的严重程度,损害了审计独立性。从审计关系的发展过程中可以看出,只有规范审计委托人的定位,才能彻底解决社会审计委托模式存在的问题。从我国目前的公司治理结构来看,股东会、董事会、独立董事和审计委员会均不能胜任委托人的角色。监事会是上市公司治理结构中专职监督的机构,将监事会进行改造,打造其强势地位,监事会担任社会审计委托人是可以解决社会审计委托模式问题的。因此,本文在系统论述社会审计委托模式问题后,提出由监事会担任社会审计委托人的建议。
[Abstract]:The special ownership structure makes the listed companies in our country have the problem of strong "insider control" caused by the phenomenon of "one dominant share" and the absence of the owner. This is reflected in the mode of social audit entrustment, which leads to the paradox of the combination of the audit client and the auditor, and the accounting firm in the buyer's market is unable to compete with the listed company with the monopoly power of the buyer. It has aggravated the serious degree of the social audit entrustment mode, and damaged the audit independence. It can be seen from the development of audit relationship that only by standardizing the orientation of audit clients can the problems of social audit entrustment mode be solved thoroughly. Judging from the current corporate governance structure, shareholders' meeting, board of directors, independent director and audit committee are not competent as clients. The board of supervisors is a full-time supervision institution in the governance structure of listed companies. It can solve the problem of entrustment mode of social audit by transforming the board of supervisors into a strong position and acting as the principal of social audit. Therefore, after systematically discussing the model of social audit entrustment, this paper puts forward the suggestion that the board of supervisors should be the principal of social audit.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

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