本文關鍵詞： 關系契約 關系治理 審計契約 信任　出處：《財會月刊》2017年22期 　論文類型：期刊論文

【摘要】：治理分為關系治理和正式治理,正式治理與審計的關系已有較多研究,但關系治理與審計的聯(lián)系尚不明確。借鑒關系治理理論、治理與審計關系理論、審計契約理論,結合案例分析探討關系治理下的審計要素和特征,研究發(fā)現(xiàn):關系治理下的審計是審計發(fā)展演變的初始形態(tài);關系治理下的審計本質(zhì)上是基于信任并導向信任、嵌入關系治理系統(tǒng)的非正式契約和信任機制;關系治理下的審計職能是通過實現(xiàn)信任維護關系型契約;關系治理下的審計是動態(tài)的審計。
[Abstract]:Governance is divided into relationship governance and formal governance. The relationship between formal governance and audit has been studied, but the relationship between governance and audit is not clear. The audit contract theory, combined with the case analysis to discuss the audit elements and characteristics under the relationship governance, the study found: the audit under the relationship governance is the initial form of audit development and evolution; Audit under relationship governance is essentially based on trust and oriented trust, and embedded in informal contract and trust mechanism of relational governance system. The audit function under the relationship governance is to maintain the relationship contract through the realization of trust; The audit under relationship governance is a dynamic audit.
【作者單位】： 淮海工學院商學院;
【分類號】：F239.4
【正文快照】： 商思爭(副教授)一、引言自2011年劉家義審計長提出國家審計的治理系統(tǒng)本質(zhì)論斷以來,人們對審計與治理系統(tǒng)的關系研究已經(jīng)比較充分。但是,治理分為關系治理和正式治理,關于治理與審計的研究文獻大都只關注了正式治理與審計的關系的,而在關系治理下有沒有審計?關系治理下的審計，

本文編號：1488620