论审计委托模式对独立性的影响

Discussion on the Influence of Audit Entrustment Pattern on Independence

审计委托模式就是由谁来委托注册会计师对公司财务报告进行审计,其核心是审计委托权的归属。不同审计委托模式对独立性的影响各异。为了提高注册会计师的独立性,确保审计报告的质量,维护信息使用者的利益,应进一步优化审计委托模式。

Audit entrustment pattern is that someone entrusts Certified Public Accountant （CPA） to carry on the audit to the corporate finance statement. The core is the ownership of audit entrustment right. Different audit entrustment patterns have different influence on the independence. In order to enhance the independence of CPA, guarantee the quality of the users, the optimized audit entrustment pattern may be audit report, and maintain the benefit of information considered from three aspects.