从信息经济学角度看审计导因

Analysis of the Cause of Audit from the Point - of - View of Information Economics

受托责任论、代理论、保险论、多因素决定论等观点;确立衡量审计导因的标准;从信息经济学角度解释审计导因及优化审计工作。

This paper is in an attempt to discuss such arguments as trust responsibility, agency, insurance and multi - factors deterministic system; then it explores the standards to measure the cause of audit and finally interprets the cause and the optimization of auditing from the point of - view of Information Economics.