公司法定审计模式的演变——以英国公司法为背景的考察

The Evolution of Audit Model under Company Law—— a case study from the UK

是否选择全面强制审计模式是当前《公司法》修改中的热点话题。对英国公司法下审计模式演变历史的考察显示,公司法对民间审计模式的调整一直在进行,目的在于实现审计效益与成本的平衡。我国《公司法》不应拘泥于某一种理念,而应从现实出发选择最适宜的法定审计模式。

A study of evolution of audit model under British Company Law shows that company law has been adjusting to be in line with the non-governmental audit models in order to realize the balance between profits and costs. China's Company Law should be open to different options and select the most suitable legal audit models from the actual situations.