审计关系契约链解析  

Analysis of Audit Contractual Chain

作　　者：冯均科[1] 

机构地区：[1]西安交通大学会计学院

出　　处：《中国注册会计师》2004年第4期51-53,共3页The Chinese Certified Public Accountant

摘　　要：本文认为,审计关系涉及审计委托人、被审计人和审计人之间的三种契约,这些契约的签订是遵循契约内在规定按一定顺序实施,本文将这种现象称之为“契约链”现象,依据三种契约在契约链中的关系,将它们分别称为“奠基性契约”、“主体性契约”和“辅助性契约”,由此提出研究审计关系的一种分析框架。The audit relationship involves three contractsamong the person engaging the service, the personbeing audited, and the auditor. These contracts are estab-lished in accordance with the contractual rules and areexecuted in certain sequence. This paper names thisphenomenon as “contractual chain” phenomenon andthe contracts are named as “fundamental contract”,“main contract”, and “supplementary contract” basedon their relationship in the contractual chain. Thus, ananalysis structure is put forward for the analysis of theaudit relationship.

关 键 词：审计关系 契约 契约链 签订 审计委托人 被审计人 审计人 

分 类 号：F239[经济管理—会计学]