委托审计

高校基建（修缮）工程结算委托审计应注意的几个问题

Problems to be tackled in commissioning auditing of project budget in colleges'capital construction

政府公共工程委托审计研究

Research on Commissioned Auditing of Government Public Project

高校建设工程委托审计招标存在的问题及对策

Problems and Countermeasures on Construction Project Longitudinal Auditing Inviting Public Bidding in Universities and Colleges

其次运用新公共管理理论和有限政府理论，阐述了实施委托审计的理论渊源；

Secondly , the paper reviews the theoretical origin of commissioned audit in the New Public Management theory and Finite Government theory .

委托审计机构审计时，应在委托协议中，明确责任，预先界定违约行为和处理方法。

On the other hand , when audit institutes are entrusted , responsibilities , default actions and measures should be clearly defined in the contract .

首先，本文分析了审计监督在政府公共工程监管体系中的定位和任务，指出了实施委托审计的现实必要性；

Firstly , the paper analyzes the orientation and task of audit supervision in the supervision system of government public project , and points out the necessity of commissioned audit .

本文认为在政府公共工程委托审计中，政府审计机关从划桨者变为掌舵者，如何有效地防范和控制审计风险是搞好委托审计工作的关键环节。

The paper also demonstrates that audit risk controlling is the key point for successful commissioned audit because the role of national audit department has changed from a rower to a steerer .

在内部人控制条件下，无论是董事会委托审计，还是改由监事会、独立董事审计委员会委托审计都无法对内部人控制现象形成制衡。

Under the condition of insiders ' control , no matter what directors ' board auditing trust , or supervisors ' board auditing trust , or independent directors auditing committee , they cannot lessen the insider control phenomenon .

即使国有股退出上市公司，实现股权结构多元化，如果不改变由董事会和独立董事委托审计的现状，也依旧不会改变审计监管无效的局面。

If the present condition that the directors ' board and independent directors dominate the auditing trust don 't change , even if the state-owned stocks retreat from the listed companies and makes die equity structure polycentric , the ineffectiveness of the auditing trust won 't change .

我国企业经营者委托CPA审计的主要目的是为了应付政府部门和相关法规的要求，对高质量审计缺乏自愿性的需求。

The business operators commission CPA Firms to audit in our country . Its primary purpose is to walk through the requirements of governments and associated regulations . The demands for high-quality audit are out of the voluntary aspect accordingly .

为深入了解其原因，有必要对委托代理审计关系中各方经济行为进行博弈分析。

In order to probe into its reasons , it is necessary to make game analyses for economic behaviors among the entrusted audit relationships .

不同审计委托模式下审计合谋的博弈分析

Game Analysis on Audit Collusion under Different Audit Entrust Pattern

多重委托关系与审计市场规制&基于我国上市公司审计的思考

Multi-clientage and Regulations of Audit Market-ideas based on listed companies ' audit in China

审计授权或委托人与审计人之间由于信息不对称，形成审计的委托&代理关系。

Because of the asymmetry of the information between the audit authorizer ( or consigner ) and the auditors , the relation of principal-agent is formed .

第二章研究审计委托权对审计独立性的影响，分析了审计委托模式的演变和对审计独立性的影响，并提出了由真实会计信息需求者来行使审计委托权的观点；

Chapter 2 analyzes audit appointment right how to affect audit independence , and concluding that audit appointment right should belong to the demander of true accounting information ;

本田委托进行的审计发现，从2003年中期一直到2014年中期，这家日本车企漏报了1729起书面伤亡索赔或通知，远远超出该公司同一时期汇报的约900起索赔。

An audit , commissioned by Honda , found that the Japanese automaker had not reported 1729 written claims or notices on injuries or deaths from mid-2003 through mid-2014 - far more than the approximately 900 reports for that period that it did make .

通过对比分析审计市场在国内和国外的发展历史，指出清楚的委托关系是审计市场富有效率的前提，而我国缺乏清楚的审计委托关系。

By anglicizing the development of audit market in the home and the overseas , the article points out that the clear principal-agent relations are the premise which make the audit market effective , however , we are lack of the clear audit principal-agent relations .

Simunic（1980）提出了审计收费模型以后，更是为委托代理理论和审计收费之间的研究搭起了理论的桥梁。

Simunic ( 1980 ) proposed the model for audit fees , which eventually erected a theoretical bridge between the study of principal-agent theory and audit fees .

论委托人与独立审计关系的变革

On Reform of the Relationship Between Client and Independent Audit

信守合同，讲求效率，为委托人和被审计单位保守秘密，保证工作报告内容的真实性、合法性。

Abiding by contract , pursuing efficiency , keeping commercial secret for the consignee , and ensuring the true and legality of working report .

在审计过程中存在着三个基本的市场主体&审计主体、审计客体、审计委托人，即审计理论中的审计关系人，三者相互都存在着信息不对称现象。

There are three primary subjects called audit entity , audit object and audit client in the process of auditing in which the phenomenon of asymmetric information exists .

上市公司审计的失败应归因于注册会计师未能保持应有的独立性，而现有的上市公司审计法律关系三方主体中的委托人与被审计者合二为一是问题的关键。

The continuous failure of audit for listed companies is just because the registered accountants can not keep the required independence . The rub is the relationship between the part to hire an auditor and the part audited is unclear .

本文从研究审计委托模式的理论渊源入手，阐述了审计委托模式的历史发展过程，在论述了审计独立性的涵义的基础上，指出了审计委托模式对审计独立性的重要性。

The paper studied from the research of the rationale to the historical development process of audit entrustment pattern , and with elaborating the audit independence , pointed out importance of the audit entrustment pattern to the audit independence .

除企业集团公司外，不直接支付审计费用的任何部门、机构，不得要求或者授意企业委托指定的会计师事务所，也不得给企业委托审计设置障碍。

Departments or institutions other than group corporations that do not directly pay the auditing expenses shall not demand or inspire the enterprises to entrust designated accounting firms , nor shall they impede the enterprises from entrusting audit .

本文首先分析了我国上市公司现行审计委托模式的缺陷，指出由上市公司直接委托会计师事务所审计的现行审计委托模式容易造成审计独立性缺失。

The paper first analyses the existing defect in audit entrustment matrix of corporations on the market , and points out that direct entrustment would deprive accountant offices of the independence of audit .