论委托人与独立审计关系的变革

On Reform of the Relationship Between Client and Independent Audit

审计关系中委托者的选择是影响独立审计质量的根本因素。本文研究发现审计关系随着社会经济、企业制度的发展而变化,当今的审计关系较独立审计产生之时已发生了严重变异,公司管理层既是委托者又是被审计者的双重角色,被审计者与审计者的直接利益关系,使独立审计名不副实。只有变革现行的审计关系,以代表公众利益的政府作为委托人,才能做到公正客观、不存私心,使独立审计主体真正独立。

This thesis finds that the auditing relation changes with the development of social economy and corporate systems and the auditing relation has changed fundamentally from the time when independent audit came into being, with the corporate management both to audit and to be audited. This means there is a directly related interest between the client and the corporate management, making the independent auditing be unworthy of the title. This thesis reveals that only to reform the current auditing relation and make the government stand for the public interests as the client, the auditing system＇s real faimess and objectiveness can be achieved, thereupon the independent audit entity can achieve a real independent position.