现行审计关系的新发现：角色、思维与制度的扭曲

通过对现行审计市场上民间审计关系的分析，可以清楚地看到：三种审计关系人的现实角色与理想角色发生了不同程度的错位，审计关系的秩序出现了混乱；三种审计关系人各自沿着不同的思维逻辑看待审计关系中的其他两方，审计关系的协调遇到了巨大困难；其中，审计人承担了更多的社会责任。现行的为投资者服务的审计制度安排，在实际操作中可能流于形式，投资者的利益在一定程度上被忽视。

A New Discovery in Current Auditing Relation: the Distorted Role, Thinking and System

Through the analysis of non-governmental auditing relation in current auditing market. It can be seen clearly that a dislocation, to varying degrees, has occurred to both real and ideal parts played by the three types of auditing relational persons, which results in the chaotic auditing relation order. Since these three types of persons look on the other two aspects in auditing relations in different thinking way, the coordination of auditing relations has been beset with difficulties; the auditors have undertaken more social responsibilities. The paper holds that the arrangement of present auditing system that serves the investors, may become a mere formality in the course of practice, thus the investors' interests being ignored to a certain extent.