公司治理审计

文章最后还就公司治理导向审计模式的审计程序步骤进行了基本设计。

The essay also designs the basic auditing procedure of governance-based auditing pattern .

上市公司治理与审计委托模式选择

Corporate Governance of Listed Companies

上市公司治理与审计委员会的改进&一个基于利益相关者共同治理的模式

Administration of List Company and Improvement of Audit Committee & A Management Model of Cooperation Based on Common Interests

在2001&2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。

From 2001 to 2002 , a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance , audit practices , and financial reporting .

公司治理的道德审计现状与发展趋向

Present Situation and Developing Trend of Moral Audit on Corporate Governance

论基于公司治理的内部审计组织模式的构建

On Corporate Governance-Oriented Reconstruction of the Organizational Mode for Auditing Bodies

公司治理与内部审计的关系探讨

Discussion on the relationship between corporate governance and internal auditing

公司治理模式中审计监控体系的比较研究

Comparative Research on Auditing Supervision and Control System in Corporate Governance Models

公司治理结构对审计独立性影响的实证研究

The Empirical Research on the Influence of Corporate Governance on Audit Independence

公司治理中内部审计的角色定位和职能重构

The Role Location and Function Reconstruction of Internal Audit Based on Corporate Governance

公司治理中内部审计的研究

A study of internal audit in company management

公司治理和内部审计是当前两大理论和实务热点问题。

Corporate governance and internal auditing are the current two major theoretical and practical issues .

上市公司治理特征对审计定价影响的基础理论主要有：委托代理理论、信号需求理论及冲突理论。

The foundation theory mainly has the principal-agent theory , signal demand theory and conflict theory .

我国上市公司治理中的审计委员会与监事会

Committee on Public Accounts and Board of Supervisors in the Listed Companies China Testing Public Committee

从解决信息不对称入手，提出了理顺产权关系、加强公司治理以及进行审计制度的建设等方法。

The author recommends some methods to confirm the property rights , strengthen the management and build up the audit system .

最后，本文针对我国公司治理中内部审计存在的问题提出几点建议。

Last , the paper views the current problems in the internal audit based on corporate governance in China and makes a few suggestions .

它的理论依据是，现代受托经济责任的一项重要内容是公司治理，内部审计理论与实务已随着公司治理的需求而产生巨大变革，呈现出一种现代内部审计的新态势。

The theoretical basis is that modern internal audit changes significantly with the demand of corporate governance , which is a vital component of modern accountability in a firm .

本文希望通过对公司治理与内部审计的研究，为四川日报报业集团改进内部审计工作，完善治理结构提供一些借鉴。

This paper hopes on corporate governance and internal audit of the research , for the improvement of internal audit work and the governance structure to provide some reference to Sichuan Daily Press Group .

内部审计作为确保受托责任有效履行的管理控制机制，公司治理是内部审计的基础与依据，而有效的内部审计有利于公司治理的完善，二者之间存在着密切的关系。

As a managerial control mechanism that ensures effective the accountability , the basis of the internal audit is the corporate governance , and Effective internal audit will improve the corporate governance . Internal audit and corporate governance have an interactive relationship .

探讨了现代企业和公司治理理论上审计委员会的本源性质及运作机理，进而揭示了中国上市公司审计委员会制度被扭曲的现实与成因；

The paper deals with the original attributes and operating mechanism of the audit committee according to the theory of the governance of modern enterprises and companies , and further discloses the distortion and its causes of the system of the audit committee of the Chinese listed company .

完善公司治理结构，改革审计机制。

Perfect company 's management structure and reform the audit mechanism .

第五章公司治理中强化内部审计的具体构想。

Chapter Five is Improve internal audit on Corporate Governance .

提高公司治理中企业内部审计人员的整体素质。

Fifth , improving the internal audit staff ' overall quality in corporate governance .

公司治理中的内部审计约束机制

The Internal Auditing Obligation for Corporate Governance

基于公司治理下的内部审计机构设置与责任安排研究

The Research on the Setting and the Responsibility Arrangement of Internal Audit Organization under Corporate Governance

文章最后提出了完善公司治理结构和提高审计质量的政策建议及本研究尚存的不足之处。

Finally it presents the perfect the corporate governance structure and improve the auditing quality policy Suggestions and the study of remaining deficiencies .

良好的公司治理能够为外部审计提供较好的条件和环境，降低管理层对注册会计师审计的干预程度。

Good corporate governance can provide good external conditions for audit quality ; it can reduce the degree of the managers ' intervention for certified public accountants audit .

当然在这一领域里比较前卫的还是2002年美国颁布的《萨班斯法案》，该法案是一部涉及证券市场监管、公司治理、会计和审计职业规范等改革的重要法律。

Sarbanes-Oxley which is published in 2002 is advanced in this field . This bill involves security market supervision , corporate governance and the reform of the accounting and auditing .

接下来，我们对国内外有关公司治理结构、内部审计质量以及探讨两者之间相关关系的研究成果进行了梳理和评述。

In the end of this part , we also comment researches result from domestic and foreign study about corporate governance , internal audit quality and the relationship between them .

本文以受托责任理论为基础，研究了如何对我国公司治理中的内部审计进行角色定位和职能重构。

This paper studies how to locate the role and reconstruct functions of internal audit based on corporate governance . The basis of this study is the theory of fiduciary duties .