论上市公司审计基金——解决上市公司审计失败问题的一种新构想

Ideas on Fund of Audit for Listed Companies

上市公司审计的失败应归因于注册会计师未能保持应有的独立性,而现有的上市公司审计法律关系三方主体中的委托人与被审计者合二为一是问题的关键。对此,审计业务转移、审计委员会委托、监管当局委托等多种重构思路被提出,但大多都有难以避免的缺陷。设立一个能代表众多审计报告使用者来进行审计委托并从中支付审计费用的上市公司审计基金是一个新的构想。

The continuous failure of audit for listed companies is just because the registered accountants can not keep the required independence. The rub is the relationship between the part to hire an auditor and the part audited is unclear. To solve this problem, many trains of thought have been offered but with unavoidable flaws. It is a new idea to create a fund of audit for listed companies that represents the numerous users of audit reports to entrust an auditor and pay for expenses.