公司治理导向审计模式探讨  

Discussion on corporate governance oriented audit model

作　　者：张林[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：《Journal of Modern Accounting and Auditing》2010年第3期19-25,共7页现代会计与审计（英文版）

摘　　要：随着审计理论与实践的发展，审计模式也在不断变革。本文立足于全面实现公司治理的要求，以契约理论和受托经济责任观为指导，分析了现有审计模式无法满足公司治理要求的客观现状，探讨了治理导向审计模式一一以“治理”作为审计的目标导向，审计工作为了实现全面治理而展开，如何以治理的思想采指导现代审计工作的全面开展：笔者封治理导向审计模式的内涵和特点作了深入探讨.With the development of auditing theory and practice, the audit model is also changing. This article proposes a new audit model-corporate governance-oriented model, which is based on the realization of the corporate governance requirements in an all-round way and under the guidance of contract theory and the concept of economic responsibilities, for the current model can not effectively meet corporate governance requirements of the situation. Corporate governance is the goal for corporate governance-oriented audit model - which means that audit work is implemented in order to achieve corporate governance and that works are under the guidelines of governing. The author discusses the intension and characteristics of corporate governance-oriented model.

关 键 词：公司治理 审计模式 受托经济责任 审计契约 

分 类 号：F276.6[经济管理—企业管理]