注册会计师审计契约委托人探究

A Probe Into the Principal of the CPA Audit Contract

独立性是注册会计师审计的精髓所在,注册会计师审计制度作为契约的集合体,其中资产的所有者是该契约的委托方,注册会计师是契约的受托方,而公司管理者则是审计契约所指定的对象,彼此之间互相独立,形成一个稳定的三角结构;然而,在现阶段,这一确保独立性的制度设计却受到了严重的挑战,原因在于缺少真正有效的审计契约委托方,而造成审计契约委托人缺位的原因则是财产契约委托人的缺位,因此,要让注册会计师审计发挥其应有的功能,确立有效的审计契约委托人是当务之急。

Independence is the spirit of the CPA audit. Being an aggregation of contract, CPA audit is a stable triangle structure including the principal, the agent and the object of the contract. Among them, the principal is regarded as the owner of assets; the agent is CPA itself and the object is the manager of the corporate. They are independent between each other. However, this institutional design is challenged seriously in the present stage. The reason is due to the lack of efficient principal of audit contract,while the lack of principal of audit contract is due to the lack of principal of property contract. In this paper, we indicate that it is urgent to set up the efficient principal of audit contract so as to make the CPA audit take effect more efficiently.