摘要
审计意见作为一种具有经济后果的公共产品,其生成过程是供需双方多种因素相互博弈的结果。基于供给与需求完整视角所构建的审计意见生成框架,更具有现实基础和逻辑一贯性,也为深入分析审计意见的本原属性和审计意见生成这个"黑箱"提供了新的思路与途径。
Audit opinions are public products with economic effect which are results of compromise between the demand and the supply. From a demand-supply perspective, this paper designs a production frame of audit opinions which is essential to the understanding the es- sence of audit opinions and the process of forming.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第4期32-37,共6页
Journal of Audit & Economics
关键词
审计意见
公共产品
供需视角
生成框架
audit opinions
public product
demand and supply perspective
production frame
