【摘要】：以關系契約理論為基礎,以審計報告相關準則修訂為契機,研究了審計師與上市公司、審計師與投資者、前任審計師和后任審計師之間的關系契約以及關系契約個體的進化機制。研究發(fā)現(xiàn),審計師與上市公司的關系契約基于市場基礎、信任規(guī)則和聲譽機制維持;關系契約下投資者的資金配置相對于傳統(tǒng)契約而言,更能發(fā)揮其應有的效用。審計報告相關準則的修訂正是將關系契約理論落到實處,其核心內容是進一步強化審計師的溝通與責任,以規(guī)范審計行為,提高審計質量,進而保護投資者利益。
[Abstract]:Based on the theory of relationship contract and the revision of relevant standards of audit report, this paper studies auditors and listed companies, auditors and investors. The relationship contract between the former auditor and the subsequent auditor and the evolutionary mechanism of the relationship contract individual. It is found that the relationship contract between auditor and listed company is based on the market foundation, the trust rules and reputation mechanism are maintained, and the investor's capital allocation under the relationship contract is more effective than the traditional contract. The revision of the relevant standards of audit reports is to put the theory of relationship contract into practice. Its core content is to further strengthen the communication and responsibility of auditors in order to standardize audit behavior improve audit quality and protect the interests of investors.
【作者單位】： 江西財經(jīng)大學會計學院;
【基金】：國家自然科學基金項目(71362009) 江西省社會科學規(guī)劃項目(14GL01) 江西省高校人文社會科學研究資助項目(GL1407) 浙江省哲學社會科學規(guī)劃課題(17NDJC177YB)
【分類號】：F239.4
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本文編號：2276369