【摘要】：正由于在股份有限公司制下由被審計公司付費聘請會計師事務(wù)所進行審計存在一定的制度缺陷,因此存在著嚴(yán)重的審計委托—代理關(guān)系的錯位,審計人員很難在實質(zhì)上保持客觀獨立。筆者建議通過以下四點措施對這一狀況進行改善,以實現(xiàn)上市公司審計模式的制度創(chuàng)新。
[Abstract]:It is because of the defects in the system that the audit firm is paid by the audited company to carry out the audit, so there is a serious misplacement of the audit principal-agent relationship. It is difficult for auditors to maintain objective independence in substance. The author suggests to improve this situation through the following four measures in order to realize the institutional innovation of the audit mode of listed companies.
【作者單位】： 天津財經(jīng)大學(xué);
【分類號】：F239.4

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