公司治理中的内部审计——受托责任视角的内部治理机制观被引量：194

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摘要本文以受托责任理论为基础探讨公司治理中的内部审计,考察内部审计如何成为其他治理主体所依赖的极具价值的资源,分析理论与实务中存在的一些问题,以期深刻地认识内部审计在公司治理架构中扮演的角色,有效整合公司治理与内部控制。本质上,内部审计是确保受托责任履行的一种内部治理机制。

作者王光远瞿曲

机构地区厦门大学会计学系

出处《审计研究》 CSSCI 北大核心 2006年第2期29-37,共9页 Auditing Research

关键词受托责任公司治理内部审计

参考文献27

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