论我国上市公司审计的制度性缺陷及改进

Institutional Defects of Listed Companies Audit in China and Its Rectification

对上市公司审计是一项制度性安排的工作,然而,任何一项制度都不可能是完美的,上市公司审计制度同样也存着缺陷。本文分别从上市公司审计主体、审计需求、审计委托及审计产品本身阐述了审计的制度性缺陷,并提出改进审计制度性缺陷的措施,以及通过强化监督来控制因审计制度性缺陷而产生的不良后果。

Listed company audit is institutional work; however, there are no impeccable institutions. Audit policy of listed companies is no exception. Probing into auditors, the demand for audit, commissioning of audit and audit products, this paper elaborates on the institutional defects of audit and suggests measures for rectification of the flaws and indicates that strengthening supervision will help to minimize the negative effects.