| “财务报表保险制度”审计委托模式分析 |
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| 引用本文： | 毛洪涛,张正勇.“财务报表保险制度”审计委托模式分析[J].财会通讯,2007(12). |
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| 作者姓名： | 毛洪涛 张正勇 |
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| 作者单位： | 西南财经大学会计学院 西南财经大学会计学院 四川成都 四川成都 |
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| 摘 要： | 随着安然、世通等著名公司审计失败丑闻的揭露,现行的财务报表审计制度成为人们质疑的焦点。美国罗恩(Ronen)教授,提出财务报表保险制度,引起了强烈的反响。本文对财务报表保险制度的相关问题进行了分析,并就建立我国财务报表保险制度需要完善的配套措施提出了建议。
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| 关 键 词： | 审计独立性 财务报表保险制度 新制度经济学 |
Analysis on the"Financial Statement Insurance"Audit Commissioned Mode |
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| Mao Hongtao Zhang Zhengyong.Analysis on the"Financial Statement Insurance"Audit Commissioned Mode[J].Communication of Finance and Accounting,2007(12). |
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| Authors: | Mao Hongtao Zhang Zhengyong |
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| Abstract: | Following the exposure and report of the scandals of audit failure in some famous companies, such as Enron and WorldCom, modern financial statement audit system became the foculs of discussion. Professor Ronen of New York university proposed the Financial Statement Insurance, which had involved great impact. This paper will discuss related problems about Financial Statement Insurance and give some suggestions on how to make Financial Statement Insurance perfectly realized in China. |
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| Keywords: | Audit independence Financial statement insurance Institutional economics |
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