摘要
中国上市公司不同利益相关者对独立审计的不同需求影响独立审计的供给,政府有必要加强对独立审计市场的高效、适度监管,以保证独立审计市场的需求与供给达到合理的均衡点。
The different interest - orientations of China listed companies have the different demand of independent auditing, which influences the supply of the independent auditing market more efficiently and suitablely. It is necessary for the government to exert an effective and appropriate supervision over the independent auditing market so that a proper equilibrium of demand and supply could be achieved.
出处
《审计与经济研究》
北大核心
2003年第3期34-36,共3页
Journal of Audit & Economics
