审计关系的理论分析:受托责任还是委托代理  

Theoretical Analysis of Audit Relationship:Accountability or Principal-agent

作　　者：王淑梅[1] 

机构地区：[1]审计署长春特派办,吉林长春130021

出　　处：《税务与经济》2008年第3期55-58,共4页Taxation and Economy

摘　　要：审计关系是包括审计委托人、审计人(审计受托人)、被审计人的三方关系,其中包括双重代理关系,其一是审计委托人与被审计人的管理或经营代理关系,其二是审计委托人与审计人的审计代理关系。应采取有效对策解决审计关系中存在的代理成本问题以及各有侧重的个性化问题。Audit relationship includes the relationship among the consigner, appointed auditor and auditee. It also ineludes a dual agent relationship： one is the management or operation agent relationship between appointed auditor and auditee, the other is audit agent relationship between consigner and appointed auditor. It is necessary to take effective measures to solve the problems such as agent cost in audit relationship.

关 键 词：审计关系 受托责任 委托代理 

分 类 号：F239.0[经济管理—会计学]