| 基于利益相关者的上市公司审计委托模式的重构 |
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| 引用本文： | 刘小丽,高军,王艳. 基于利益相关者的上市公司审计委托模式的重构[J]. 财会通讯, 2009, 0(24) |
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| 作者姓名： | 刘小丽 高军 王艳 |
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| 作者单位： | 华东交通大学经济管理学院;西安理工大学人文学院; |
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| 摘 要： | 在审计失败屡屡发生的情况下,增强注册会计师独立性是提高审计质量的根本途径。新颁布的审计准则对三方关系定义为构建新的审计模式提供了现实依据。现行审计委托模式下管理者作为审计委托人和被审计人的角色冲突,导致注册会计师无法进行客观公正的执业。本文从利益相关者角度出发重构了我国上市公司审计委托模式,使得影响独立性的审计委托权问题和审计收费问题得以解决。为完善我国内、外部公司治理提供了现实思路。
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| 关 键 词： | 上市公司 公司治理 独立性 审计委托模式 |
Reconstructing the Audit Entrustment Model of Listed Company in the Perspective of Stakeholder |
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| Liu Xiaoli Gao Jun Wang Yan. Reconstructing the Audit Entrustment Model of Listed Company in the Perspective of Stakeholder[J]. Communication of Finance and Accounting, 2009, 0(24) |
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| Authors: | Liu Xiaoli Gao Jun Wang Yan |
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| Affiliation: | Liu Xiaoli Gao Jun Wang Yan(Economy , Management School,East China Jiaotong University,Nanchang,Jiangxi 330013,Faculty of Humanities , Social Sciences,Xi`an University of Technology,Xi'an,Shanxi 710054) |
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| Abstract: | In the repeated failure of the audit,the author notes that enhance the independence of the audit is the fundamental way to improve the audit the quality.In this paper,we reconstruct the audit entrustment model of listed company in the perspective of stakeholder theory.We solve two problem confusing auditor`s independence.First is the right of entrustment,second is audit fee.In order to perfect the corporate governance of our country,we offer a newway to treat it. |
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| Keywords: | The listed company Corporate governanc Independence Audit entrust model |
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