公司治理及其对审计影响

近年来,公司治理对于保证财务报告的公正合理、阻止公司舞弊发生的作用得到了广泛的认可和重视。本文阐述了公司治理模式中各因素对审计过程的影响,其中,公司管理层作为公司治理模式确立者对于审计过程具首要影响。

There has been growing recognition in recent years for the function of corporate governance in ensuring sound financial reporting and deterring fraud. The objective of this paper is to examine the impact of various corporate governance factors, such as the board of directors and the audit committee, on the audit process.