审计意见购买:理论分析与治理路径

审计意见购买的治理是审计监管的重要议题。本文以代理理论、契约理论、信号理论以及管制理论对审计意见购买的产生机理及动机进行了深刻分析,指出委托代理关系变异、契约的不完全性、信号传递失灵及管制失败是影响审计意见购买行为发生的重要因素。审计意见购买行为的治理需要从需求、供给及监管等三方分别采取合适的措施与策略。其中,引导自愿性审计需求,发挥审计市场的信号机制和声誉机制作用,是治理的根本出路。

Auditor Opinion Shopping:Theoretical Analysis and Governance Path

Governance for auditor opinion shopping is the core problem. The article deeply analyzes the motive with principal-agent,contract,signal transmission and regulation,pointing out that principal-agent relationship variation,incomplete contract,signal transmission malfunction and regulation failure mainly lead to auditor opinion shopping. We need take proper measures from the angle of the demand,supply and supervising party. Meanwhile,a fundamental way is to arouse voluntary audit demand.