审计信息不对称与诚信审计  

Asymmetric Information in Auditing and Bona Fide Auditing

作　　者：裘伟廷[1] 

机构地区：[1]宁波广播电视大学,浙江宁波315016

出　　处：《贵州财经学院学报》2004年第4期43-47,共5页Journal of Guizhou College of Finance and Economics

摘　　要：审计信息不对称是审计诚信危机的主要原因之一。从防范审计信息不对称的角度出发,对有关原则和方法进行探讨,以此为基础建立起一套有效的机制,将有利于消除审计中的不良社会现象,实现诚信审计。Asymmetric information is one of the main reasons for faith crisis in auditing. From the perspective of preventing asymmetric information in auditing, this paper discusses related principles and methods, and on this basis, establishes a set of effective mechanisms, which will help eliminate bad social tendencies in auditing and accomplish bona fide auditing.

关 键 词：审计工作 信息不对称 诚信危机 审计寻租 审计合谋 审计博奕 

分 类 号：F239.0[经济管理—会计学]