从公司治理角度思考审计失败

From Corporat admister to Considew Audit failure

本文从 2 0 0 1年发生的一系列上市公司案件中 ,剖析上市公司背后从事审计服务的会计师事务所的审计失败 ,力图从改善公司法人治理结构的角度进行思考 ,通过增加保护和监督审计独立性的程序性制度来减少审计失败。

Through analysing a series of cases of listed companies in 2001,the paper trys to find out the reason for andit failures of the accounting firms that offers andit service for those companies and proposes to reduce audit failures by improving the legal person administer structure of companies and strengthning procedural regulatious that protect and supervise the independence of andit.