关于上市公司审计模式的制度创新
发布时间：2018-07-15 11:22
【摘要】：正由于在股份有限公司制下由被审计公司付费聘请会计师事务所进行审计存在一定的制度缺陷,因此存在着严重的审计委托—代理关系的错位,审计人员很难在实质上保持客观独立。笔者建议通过以下四点措施对这一状况进行改善,以实现上市公司审计模式的制度创新。
[Abstract]:It is because of the defects in the system that the audit firm is paid by the audited company to carry out the audit, so there is a serious misplacement of the audit principal-agent relationship. It is difficult for auditors to maintain objective independence in substance. The author suggests to improve this situation through the following four measures in order to realize the institutional innovation of the audit mode of listed companies.
【作者单位】： 天津财经大学;
【分类号】：F239.4
[Abstract]:It is because of the defects in the system that the audit firm is paid by the audited company to carry out the audit, so there is a serious misplacement of the audit principal-agent relationship. It is difficult for auditors to maintain objective independence in substance. The author suggests to improve this situation through the following four measures in order to realize the institutional innovation of the audit mode of listed companies.
【作者单位】： 天津财经大学;
【分类号】：F239.4
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