| 审计关系的理论分析:受托责任还是委托代理 |
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| 引用本文： | 王淑梅.审计关系的理论分析:受托责任还是委托代理[J].税务与经济,2008(3):55-58. |
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| 作者姓名： | 王淑梅 |
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| 作者单位： | 审计署,长春特派办,吉林,长春,130021 |
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| 摘 要： | 审计关系是包括审计委托人、审计人(审计受托人)、被审计人的三方关系,其中包括双重代理关系,其一是审计委托人与被审计人的管理或经营代理关系,其二是审计委托人与审计人的审计代理关系。应采取有效对策解决审计关系中存在的代理成本问题以及各有侧重的个性化问题。
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| 关 键 词： | 审计关系 受托责任 委托代理 |
| 文章编号： | 1004-9339(2008)03-0055-04 |
| 修稿时间： | 2008年4月7日 |
Theoretical Analysis of Audit Relationship:Accountability or Principal-agent |
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| Wang Shu-mei.Theoretical Analysis of Audit Relationship:Accountability or Principal-agent[J].Taxation and Economy,2008(3):55-58. |
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| Authors: | Wang Shu-mei |
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| Abstract: | Audit relationship includes the relationship among the consigner,appointed auditor and auditee.It also includes a dual agent relationship: one is the management or operation agent relationship between appointed auditor and auditee,the other is audit agent relationship between consigner and appointed auditor.It is necessary to take effective measures to solve the problems such as agent cost in audit relationship. |
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| Keywords: | auditor relationship accountability principal-agent |
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