独立审计执业责任保险的问题和对策

Problems and Countermeasures on Responsibility Insurance of Independent Audit

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性 ,信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的 ,几乎在所有契约的签订和履行中 ,都不同程度地存在逆向选择和道德风险问题 ;独立审计的职业特点 ,决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性 ;我国国有企业“公有产权”和“公共契约”特性 ,决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

Independent Audit is essentially a group of contract among client,bailee and Federation of CPA. Those factors,such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect. So adverse selection and moral hazard always exist in all the course of signing and carrying a contract, and seriously in the responsibility insurance of CPA decided by professional characteristic of independent audit, and particularly in our country decided by “state-owned property right” and “public contract”of our state-owned enterprise.