审计质量保障的权利配置研究视角

现行审计质量问题是审计委托权配置失范的外部性表现.提高审计质量的有效措施是对现行会计流程控制权配置范式进行变迁,改变目前企业管理当局集会计政策选择权、会计人员聘任权及审计委托权于一身的状况,使会计信息供应脱离管理当局的直接控制而由财务报告委员会及其所属的独立会计机构全程负责,此时高质量审计服务成为信息生产者、信息使用者、企业管理当局及注册会计师的共同需求,审计质量有了保障.

Rights Allocation for Ensuring the Quality of Auditing: A Research Viewpoint

The current auditing quality problems are the externality of incorrect allocation of auditing authorization. The effective way to improve auditing quality is to transfer the allocation method of control rights in accounting process, which is to change the situation that the enterprise management bureau controls the power of choosing accounting, the rights of recruitment accountants and selection auditors. The financial information should be controlled by the financial reporting committee and its independent accounting department instead of by the client. By this way, the high auditing quality will become the common request from the information producers, information users, clients and CPAs. Then the auditing quality can be ensured.