审计委员会与外部审计关系研究综述与启示  

Research on Auditing Committee and External Auditing:An Empirical Literature Review and Some Implications

作　　者：钱华[1] 

机构地区：[1]中山大学审计处,广东广州510275

出　　处：《广东商学院学报》2009年第2期67-72,共6页Journal of Guangdong University of Business Studies

摘　　要：审计委员会作为公司治理结构中的一项重要制度安排,可以代理股东作为审计委托人,保护外部审计师的独立性。但审计委员会是否能够有效履行其对外部审计的管理和监督职责需要进一步探讨。从审计委员会对外部审计的职责出发,通过国内外实证文献的回顾,本文从外部审计师的聘任以及审计费用的角度,分析了审计委员会对外部审计的监管职责履行状况。审计委员会要有效履行其职责,必须从独立性、有效性以及法律上予以相应的保证,同时还应与外部审计进行有效沟通。As an important institutional arrangement of corporate governance structure, auditing committee as the agent of shareholder could ensure the independence of external auditors. But whether auditing committee can fulfill these responsibilities effectively is worth discussing. This paper starts with an analysis of the responsibilities of auditing committee and a review of empirical literature. It mainly analyzes whether auditing committee can fulfill its responsibilities to monitor external auditors from the perspective of the appointment of external auditors and the audit costs.

关 键 词：审计委员会 外部审计 独立性 审计费用 

分 类 号：F239.43[经济管理—会计学]