审计中利益冲突研究综述  

Review of Conflict of Interests in Auditing

作　　者：靳思昌[1,2] 

机构地区：[1]许昌学院审计处,河南许昌461000 [2]北京交通大学经济管理学院,北京100044

出　　处：《天津商业大学学报》2012年第6期34-38,共5页Journal of Tianjin University of Commerce

摘　　要：纵观审计利益冲突的研究发展历程,由于审计本身面临着各种利益冲突,审计的过程其实就是协调利益冲突的过程。系统回顾审计中利益冲突的研究现状及发展动态,明确审计产生和存在的基础是利益冲突,从审计接受委托过程中产生的利益冲突、审计过程中的利益冲突、审计中利益冲突的研究方法等方面进行了梳理和综述,对该领域的未来研究进行了展望。From the research on conflict of interests in auditing, we can find that auditing is a process to coordinate conflict of interests because auditing itself faces various kinds of cotfflicts of interests. This article systematically reviews the research status and development trend of conflict of interests in auditing, makes it clear that conflict of interests is the basis for the creation and existence of auditing, and summarizes conflict of interests in the process of acceptance, agency and auditing, and research methods. Finally, it gives an outlook for future research in this field.

关 键 词：审计 代理理论 利益冲突 

分 类 号：F239[经济管理—会计学]