多重委托关系与审计市场规制——基于我国上市公司审计的思考

Multi-clientage and Regulations of Audit Market-ideas based on listed companies' audit in China

审计活动存在的多种委托关系及各个委托环节有效约束与控制的不足与缺乏,是目前我国上市公司审计市场不规范的一个重要原因。文章分析了审计活动各个委托环节及其缺陷,并从该角度出发,给出了规制我国上市公司审计的几点建议。

The existing issues such as multi- clientage and deficiency, in adequencies of each clientage in audit remain an important cause of non - regulated market for listed companies. The paper analyzes deficit and clientage link in audit and gives suggestions on how to regulate audit for listed companies.