摘要
实际审计委托人被虚置的直线型审计关系是审计质量低下的根本原因,应建立委托人—代理人共担风险的契约机制和独立审计的委托—付费分离制度,以保证审计独立性,提高审计质量。
This paper analyzes the audit relationship and the basic reason of the low imperfection of the real audit client. Based on the principal-agent theory, this paper for improving the audit quality is to establish a risk-shared contractual mechanism of the separate system of audit entrusting-payment.
出处
《经济与管理》
2006年第6期48-51,共4页
Economy and Management
基金
河北省科技厅指导性项目:证券市场审计师"道德风险"规避机制研究(05457277)的阶段性成果
关键词
审计质量
审计关系
制度安排
audit quality
audit relationship
system audit quality is the concludes the ways client - agent and
