摘要
在审计过程中存在着三个基本的市场主体———审计主体、审计客体、审计委托人,即审计理论中的审计关系人,三者相互都存在着信息不对称现象。依据信息不对称的基本原理,可以采取强化市场机制、落实承诺机制、建立激励机制和完善监督体系等措施来有效约束信息优势方的行为。
There are three primary subjects called audit entity,audit object and audit client in the process of auditing in which the phenomenon of asymmetric information exists.Effective mechanisms for the market, the commitment, the incentive and the supervision can be built to constrain the behavior of those with more information.
出处
《审计与经济研究》
北大核心
2003年第5期30-32,共3页
Journal of Audit & Economics
