保险公司审计委托模式研究

Audit Entrusted Model for Insurance Companies

保险公司审计委托模式是建立在财务报表保险制度基础上,由保险公司作为审计的委托人。这种审计委托模式有利于保证审计的独立性,改善会计信息的质量,是一种制度的创新。但它也会面临逆向选择和道德风险的问题。

The model of entrusted audit insurance company, which is the trustee of the audit, is based on the establishment of the insurance system of financial report. This model is advantageous to the guarantee of audit independence, the improvement of the accounting information quality. It is even a kind of system innovation. But it also faces the problem of conversing choice and the moral hazards.