论财务报表审计制度的重构  

On Reconstruction of Financial Statement Audit System

作　　者：贡峻[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《广西财经学院学报》2006年第5期64-66,共3页Journal of Guangxi University of Finance and Economics

摘　　要：注册会计师产生于受托责任。随着企业经营活动的日益复杂化,股权分散性和流动性的增强,财务报表审计的委托权掌握在管理当局手中。本文分析了造成我国独立审计报告失真的原因,并提出了重构财务报表审计制度的对策。CPA is the product of accountability. As the enterprise business activities become more and more complicated, and the stockholders＇ right is dispersive and fluid, audit commission of financial statement is determined by management authority. This article analyzes the reasons that cause the distortion of independent audit report, and proposes countermeasures to reconstruct financial statement audit system.

关 键 词：审计委托模式 公司治理 注册会计师 独立审计报告 财务报表审计制度 中国 

分 类 号：F239.221[经济管理—会计学]