独立审计质量治理研究——基于上市公司与会计师事务所的配对机制视角

Study on the Quality of Independent Audit Governance——A View of Listed Company and Accounting Firm paired System

独立审计质量决定证券市场能否健康发展。目前上市公司与会计师事务配对完全是多因共谋的合作博弈结果,加之公司治理结构上的缺陷必然导致独立审计失效。影响独立审计质量的因素很多,可从上市公司与会计师事务所的配对机制视角来研究如何提高独立审计质量。

The quality of independent audit decides weather securities market cans healthy development or not.At present,the paired of listed company and accounting firm is the result of multi-player game,the lack of corporation governance leads the failure of independent audit.There are many influence factors affect the quality of independent audit,the way to improve the quality of independent audit can use the view of listed company and accounting firm paired system.