| 公司治理结构与审计发展刍议 |
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| 引用本文： | 王国胜,李岱峰.公司治理结构与审计发展刍议[J].经济与管理,2004,18(4):57-58. |
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| 作者姓名： | 王国胜 李岱峰 |
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| 作者单位： | 安徽省地球物理地球化学勘查技术院,安徽,合肥,231221;中南财经政法大学,湖北,武汉,430064 |
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| 摘 要： | 现代社会公司舞弊案盛行,而审计界却在消极面对舞弊责任。本文通过对公司治理结构理论的探讨,证明了审计必 然要适应公司治理结构的需要,这样才能向前发展。因此,审计界应当清醒认识到这一点,积极面对舞弊审计责任。
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| 关 键 词： | 公司治理结构 审计目标 信息不对称 舞弊 |
| 文章编号： | 1003-3890(2004)04-0057-02 |
| 修稿时间： | 2003年12月18 |
Dissussing on Audit development and Corporate Governance |
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| Wang Guo-sheng & Li Dai-feng.Dissussing on Audit development and Corporate Governance[J].Economy and Management,2004,18(4):57-58. |
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| Authors: | Wang Guo-sheng & Li Dai-feng |
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| Institution: | Wang Guo-sheng & Li Dai-feng |
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| Abstract: | Nowadays, more and more corporate scandals are proveling in capital market, while the external auditors are not conducting theik work as actively as the general public experts. Based on the corporate governance theory, this paper stresses the necessities of adapting the audit to the related corporate governance and suggests that the practice should fully understand the importance of this point and take up their due responsibilities. |
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| Keywords: | corporate governance audit objectives information asymmetry fraud |
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