| 审计师选择权与审计合谋的治理 |
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| 引用本文： | 李伶琳,尹乙帆,李蕊,崔文涛. 审计师选择权与审计合谋的治理[J]. 现代会计与审计, 2009, 5(12): 43-47 |
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| 作者姓名： | 李伶琳 尹乙帆 李蕊 崔文涛 |
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| 作者单位： | 湖南大学会计学院,湖南长沙410079 |
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| 基金项目： | 本文系湖南大学SIT项目小组成果.指导教师：刘桂良. |
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| 摘 要： | 本文通过分析导致审计合谋的自发性和引致性动因,以及由于中国国情所导致审计合谋的特有动囚,指出改革现有审计委员会的必要性,并对于改制後的审计委员会产生机制及其运行机制提出建议,以此来确定审计师选择权的归属问题。
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| 关 键 词： | 审计合谋 审计委员会 独立董事 审计师选择权 |
The treatment of auditor option and audit collusion |
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| LI Ling-lin,YIN Yi-fan,LI Rui,CUI Wen-tao. The treatment of auditor option and audit collusion[J]. Journal of Modern Accounting and Auditing, 2009, 5(12): 43-47 |
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| Authors: | LI Ling-lin YIN Yi-fan LI Rui CUI Wen-tao |
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| Affiliation: | LI Ling-lin, YIN Yi-fan, LI Rui, CUI Wen-tao |
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| Abstract: | By analyzing the spontaneous and motivation leading to audit collusion, as well as the specific realities of China resulting in audit collusion, this thesis points out the necessity of reforming the existing board of auditors. In addition, it also makes suggestions on the production mechanism and the operating mechanism of the board of auditors after the reform, in order to solve the ownership issues of the auditor option. |
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| Keywords: | audit collusion board of auditors independent director auditor option |
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