试析审计中的“委托—代理”关系

Try To Analyze The Relationship Between Trust Right And Agency In The Audit

审计关系是一种委托代理关系 ,但由于信息不对称 ,使代理人产生机会主义行为 ,从而产生“委托—代理”问题 ,这严重的影响了审计质量。论文从“初始委托人”缺位和代理人独立性差两方面分析审计中存在的“委托—代理”问题 ,提出了一些改进的建议与对策。

Auditing relation is a kind of commission an d agent relationship,but because the information is asymmetric,agents tend to dev elop the opportunism behavior,thus produce the question—the relationship betwe en trust right and agency.The article analyzes this question from two aspects .At last,some improvement suggestions are put forward.