文献类型：期刊文献

中文题名：公司治理与审计关系的调查分析

英文题名：Corporate Governance and Audit: the Relationships

作者：雷英[1]

机构：[1]华东理工大学商学院,上海200237

年份：2007

卷号：29

期号：1

起止页码：121

中文期刊名：当代经济管理

外文期刊名：Contemporary Economic Management

收录：国家哲学社会科学学术期刊数据库

语种：中文

中文关键词：公司治理;审计;独立董事;董事会

外文关键词：corporate governance; audit; independent director; board of directors

摘要：本文采用问卷调查与事后访谈相结合的方法检验了公司治理与审计的关系。研究发现大部分审计师认为管理层与董事会一起决定公司治理,这与代理理论将董事会以及其他治理机制作为独立的监督管理层行为的方法,从而保护相关者利益的假设不一致。另外,审计师认为公司治理的强弱在决定是否接受客户阶段特别重要。同时,审计师认为目前阶段,独立董事的作用仍然是被动的,公司治理还没有发挥出积极的功效,但公司治理在审计中的作用将越来越大。
The importance of corporate governance has been well recognized in improving financial reporting and preventing fraud. The audit, a monitoring device, is a part of corporate governance. This paper examines the relationships between corporate governance and audit through questionnaire and post interview, It is found that most auditors think the management and the board determine corporate governance, which is inconsistent with agency theory that the board and other mechanisms serve as a means to independently oversee the management＇s actions to protect the stakeholders interests. Auditors consider corporate governance especially important in the stage of client acceptance. Auditors also think that at present the independent directors have not yet played an active role and corporate governance has not yet worked well, but corporate governance will be more and more important in audit.