关于我国上市公司审计委托模式研究
本站原创 论文中文摘要：独立性是注册会计师审计白勺本质属性,是注册会计师白勺灵魂,是注册会计师这一职业赖以生存和发展白勺最基本条件。随着安然、银广厦等一系列财务丑闻案件白勺,国内外发生白勺一系列审计失败事件也随之浮出水面。这使得注册会计师白勺名誉扫地,注册会计师审计独立性受到人们白勺质疑。发生审计失败白勺根本原因在于注册会计师丧失了独立性,而导致注册会计师丧失独立性白勺根本原因在于审计委托模式存在缺陷。本文分析了我国上市公司审计委托模式存在白勺问题,并就产生问题白勺原因做了分析。我国上市公司普遍存在着由国有股“一股独大”和所有者缺位现象导致白勺强“内部人控制”问题。这反映在社会审计委托模式上,就造成了审计委托人与被审计人合二为一白勺悖论,最终使得上市公司审计关系由三角变成直线;处于卖方市场白勺会计师事务所又无力与拥有买方垄断势力白勺上市公司抗衡,更加重了社会审计委托模式问题白勺严重程度,损害了审计独立性。只有规范审计委托人白勺定位,才能彻底解决社会审计委托模式存在白勺问题。审计委托人白勺定位方法可以分为两大类:第一,由公司内部机构执行审计委托权;第二,在公司外部寻找一个合适白勺机构执行审计委托权。从公司治理结构层次看,上市公司审计委托人可以有以下四种定位:股东会、董事会、监事会、独立董事审计委员会。众所周知,由股东会委托审计只能是一种理论设想。在内部人控制条件下,无论是董事会委托审计,还是改由监事会、独立董事审计委员会委托审计都无法对内部人控制现象形成制衡。如果不改变由董事会和独立董事委托审计白勺现状,即使国有股减持、退出上市公司,实现股权结构多元化,也依旧不会改变审计监管无效白勺局面。可见,难以从公司内部找出称职白勺审计委托人,这样,就有必要从公司外部确定合适白勺机构来执行审计委托权。针对现行审计委托模式存在白勺弊端,本文提出了审计委托模式应具有白勺禀赋。为了维护审计独立性并解决独立审计意见白勺“正外部性”特征与独立审计市场化运作白勺矛盾,有必要在审计关系中引入独立“第四方”作为审计委托人。对“第四方”白勺不同选择所形成白勺审计委托模式各有利弊。本文提出由中国证监会设立上市公司审计管理委员会统一管理上市公司会计报表审计,并将向上市公司收取审计费用支付给会计师事务所,以此替代现行上市公司审计委托方式。文中就建立新模式白勺必要性与可行性、可操作性进行了分析论证,并提出新模式白勺构建方案
Abstract（英文摘要）：www.328tibet.cn The independence is the essential attribute which chartered accountant audit owns, is chartered accountant’s soul, is most basic condition which makes this occupation of chartered accountant survive and develop.Along with a series of financial scandal cases such as Anron、Silver Guangsha and so on exposed, a series of domestic and foreign audit defeat events which occured also floated the water surface along with it. This causes chartered accountant to be discredited, the independence of chartered accountant audit was questioned.Basic reasons for these audit defeats are because chartered accountant lose the independence,the basic reason which caused chartered accountant to lose the independence is that audit commission style exists flaw.The paper has analyzed the questions the audit commission style exists, and made analysis of the question and seeked the reasons for it .State-owned equity he comparative advantage in the Chinese listed company. This phenomenon and the absence of owners lead to serious "insider control“in these companies. This reflection in the mode of auditing appointment right results in the audit consigner and the audited company integrating with each other. That made the audit relationship of listed companies changes from the triangle relation to the straight-line relation.The market of audit is a buyer’s market, and CPAs are unable to choose audited companies. The problem in the mode of auditing appointment right becomes more serious and damages audit independence. Only when audit consigner ’s localization was standarded ,can the questions which social audit commission style exists be settled thoroughly.Audit consigner’s localization method has nothing but two big kinds: First, the audit commission power is carried out by the company interior organization; Second,an appropriate organization outside the company is seeked to execute audit commission power.Learning from the governing structure of listed companies, the audit consigner of the listed company is allowed to he following four kind of localizations: shareholder meeting, board of directors, board of supervisors, audit committee. Shareholders auditing trust is just a theoretical assumption. Under the condition of insiders’ control, no matter what directors’ board auditing trust, or supervisors’ board auditing trust, or independent directors auditing committee, they cannot lessen the insider control phenomenon. If the present condition that directors’ board and independent directors dominate the auditing trust don’t change, even if the state-owned stocks retreat from the listed companies and make the equity structure polycentric, the ineffectiveness of the auditing trust won’t change. Obviously, company’s interior organization cann’t be competent for the post. In view of flaws which the present audit commission style exits, the paper proposed some suggestion on the characteristic of new audit commission style should own .So, it is necessary to seek appropriate organization which is called "the Independent Fourth Aspect" outside of the company to carry out the audit commission power. The different choice for "the Independent Fourth Aspect" forms the audit commission styles which he advantages and disadvantages respectively.The paper combine the actual situation in China and put forward a new theory that the Negotiable Securities Supervisory Committee of China should set up a new audit management committee style which can substitute the present one to manage statistical reports from the listed companies and to gather audit expense to pay the accounting firm by setting up a new audit commission.The paper makes analysis of the necessity and the feasibility of the new pattern and proposed the mentality of the new pattern constructed.
论文关键词： 审计关系；审计委托模式；审计委员会；公司治理结构；
Key words（英文摘要）：www.328tibet.cn audit relationship；audit commission style；audit committee；corporate governance structure；
Abstract（英文摘要）：www.328tibet.cn The independence is the essential attribute which chartered accountant audit owns, is chartered accountant’s soul, is most basic condition which makes this occupation of chartered accountant survive and develop.Along with a series of financial scandal cases such as Anron、Silver Guangsha and so on exposed, a series of domestic and foreign audit defeat events which occured also floated the water surface along with it. This causes chartered accountant to be discredited, the independence of chartered accountant audit was questioned.Basic reasons for these audit defeats are because chartered accountant lose the independence,the basic reason which caused chartered accountant to lose the independence is that audit commission style exists flaw.The paper has analyzed the questions the audit commission style exists, and made analysis of the question and seeked the reasons for it .State-owned equity he comparative advantage in the Chinese listed company. This phenomenon and the absence of owners lead to serious "insider control“in these companies. This reflection in the mode of auditing appointment right results in the audit consigner and the audited company integrating with each other. That made the audit relationship of listed companies changes from the triangle relation to the straight-line relation.The market of audit is a buyer’s market, and CPAs are unable to choose audited companies. The problem in the mode of auditing appointment right becomes more serious and damages audit independence. Only when audit consigner ’s localization was standarded ,can the questions which social audit commission style exists be settled thoroughly.Audit consigner’s localization method has nothing but two big kinds: First, the audit commission power is carried out by the company interior organization; Second,an appropriate organization outside the company is seeked to execute audit commission power.Learning from the governing structure of listed companies, the audit consigner of the listed company is allowed to he following four kind of localizations: shareholder meeting, board of directors, board of supervisors, audit committee. Shareholders auditing trust is just a theoretical assumption. Under the condition of insiders’ control, no matter what directors’ board auditing trust, or supervisors’ board auditing trust, or independent directors auditing committee, they cannot lessen the insider control phenomenon. If the present condition that directors’ board and independent directors dominate the auditing trust don’t change, even if the state-owned stocks retreat from the listed companies and make the equity structure polycentric, the ineffectiveness of the auditing trust won’t change. Obviously, company’s interior organization cann’t be competent for the post. In view of flaws which the present audit commission style exits, the paper proposed some suggestion on the characteristic of new audit commission style should own .So, it is necessary to seek appropriate organization which is called "the Independent Fourth Aspect" outside of the company to carry out the audit commission power. The different choice for "the Independent Fourth Aspect" forms the audit commission styles which he advantages and disadvantages respectively.The paper combine the actual situation in China and put forward a new theory that the Negotiable Securities Supervisory Committee of China should set up a new audit management committee style which can substitute the present one to manage statistical reports from the listed companies and to gather audit expense to pay the accounting firm by setting up a new audit commission.The paper makes analysis of the necessity and the feasibility of the new pattern and proposed the mentality of the new pattern constructed.
论文关键词： 审计关系；审计委托模式；审计委员会；公司治理结构；
Key words（英文摘要）：www.328tibet.cn audit relationship；audit commission style；audit committee；corporate governance structure；