一个审计悖论及其产生的制度分析  

An Audit Paradox and Causal Analysis

作　　者：任俊杰[1] 郭宏利[1] 

机构地区：[1]西安财经学院管理学院,陕西西安710061

出　　处：《西北农林科技大学学报（社会科学版）》2003年第4期87-89,共3页Journal of Northwest A&F University(Social Science Edition)

摘　　要：一系列的会计欺诈案表明现行独立审计制度存在重大缺陷。需要审计公正结论的投资人、债权人不付费 ,无委托权 ;而不需要审计公正结论的被审计人 (经营者 )去付费 ,行使委托权 ,由此导致审计三方关系的实际瓦解。公司治理结构存在缺陷 ,会计师事务所性质界定不清 ,CPA行业市场制度失灵 ,会计制度体系存在缺陷是上述审计制度缺陷产生的制度原因。要解决这一问题需要加快企业制度创新 ,改革会计市场制度体系 ,完善会计师事务所治理结构 ,改进会计制度体系。A series of accounting fraud cases have indicated that there's great imperfection in the present institution of public audit: the party of creditors and investors which needs fair opinion in audit doesn't pay audit fees and has no right of entrusting auditor; however, the audited party of manager pays audit fees and entrusts auditor, but it doesn't need the fair opinion in audit. This institutional imperfection led to the auditing relationship that includes three parties collapsed actually. There're four institutional factors which caused the institutional imperfection: the imperfection of corporate governance structure, the not clearly determinated nature of accounting firms, the failure of CPA market and the limitation of accounting system. To solve this problem, institutional arrangement should be made in four aspects as followings. First, the innovation of firm institution should be accelerated. Second, the CPA market system should be reformed. Third, the governance structure of accounting firms should be clearly defined. The last, the accounting system should be improved.

关 键 词：审计悖论 独立审计 制度缺陷 

分 类 号：F812.2[经济管理—财政学]