委托代理视角下的审计环境分析

现代独立审计是为减少所有者与经营者之间委托代理关系而产生的代理成本的一种重要外部治理机制,而其本身又存在着所有者与审计委托权代理人之间的委托代理关系。财务会计报告从生成到流向社会公众手中这一过程包括两个重要环节:第一个是财务会计报告的生成环节,此时财务会计报告的真实性取决于所有者与经营者之间的委托代理问题的解决;第二个是审计环节,在这一环节财务会计报告的真实性间接的取决于审计意见的真实性,后者又很大程度上取决于所有者与审计委托人之间的代理问题的解决。

Analysis of Audit Environment from the Perspective of Principal-Agent

Modern audit are devised to solve agency of principal and agent exteriorly, while auditing is confronted with the agency, where the principal is proprietor and the agent is executive of audit entrust. There are two steps in the process of financial statements movement from its birth to its use: the first of which is the birth of financial statements, in the stage the authenticity of financial statements determined by the solution of agency of principal and agent, where the principal is proprietor and the agent is operator; the second of which is audit of financial statements, the stage the authenticity of financial statements determined indirectly by the authenticity of audit reports, the latter, determined largely by solution of agency of principal and agent, where the principal is proprietor and the agent is executive of audit entrust .