基于广义契约理论视角的审计理论结构新论  

The New Structure of Auditing Theory Based on General Contract Theory

作　　者：周红霞[1] 

机构地区：[1]南京财经大学会计学院,江苏南京210043

出　　处：《湖南财政经济学院学报》2017年第6期59-69,共11页Journal of Hunan University of Finance and Economics

基　　金：江苏省教育厅高校哲学社会科学基金项目"一带一路战略下国家经济安全体系建设中国国家审计监管功能定位与实施路径研究"(项目编号:2016SJB790012);南京财经大学校级科学研究基金项目"产权导向的逆向环境审计模式构造研究"(项目编号:KYC201618)

摘　　要：基于广义契约理论视角分析审计本质及其审计关系之演化,从弥补企业委托代理契约不完备而形成"三方审计关系"的单向审计,向弥补企业超契约不完备而形成"四方审计关系"的双向审计之转变。并根据"四方审计关系"及其弥补企业超契约不完备的审计本质,论证了新审计理论结构的可行性。Based on the perspective of general contract theory, this paper intends to explore the evolution of auditing nature and au- diting relationship： the transformation from one way auditing with tripartite relationship for remedying the incompatibility of agency contract to two way auditing with quartet relationship for remedying the incompatibility of super - contract of the enterprise. It will further study the new structure of auditing theory according to the quartet auditing relationship and the auditing nature of remedying incompatibility of super - contract of the enterprise.

关 键 词：广义契约 四方审计关系 三方审计关系 超契约 

分 类 号：F239[经济管理—会计学]