摘要
让外部股东掌握独立审计的委托权不仅是必要的,而且是可行的。外部股东掌握独立审计委托权不仅可以提高独立审计的质量,而且可以完善公司的治理结构。在股权分置改革中推行的股权分类表决机制和逐步完善的独立董事制度为让外部股东掌握独立审计委托权提供了可行性。
It is necessary and feasible to guarantee outer shareholders＇ fight to choose independent auditors, which can not only raise the quality of independent auditing but also improve the corporate governance. In addition, the effective mechanism of voting separately in the reform of capital market and the improving system of independent directors have made it possible for the outer shareholders＇ right to choose independent auditor.
出处
《审计与经济研究》
北大核心
2007年第3期48-51,共4页
Journal of Audit & Economics
关键词
审计委托权
审计质量
公司治理
the fight to choose auditors
quality audit
corporate governance
