摘要
审计意见购买是一种审计合谋行为,是导致审计秩序失范的重要原因。其动因在于购买者利用信息不对称、公司治理结构的不完善和审计师的机会主义向审计委托人寻租以从中谋利。审计意见购买行为包括外部审计意见购买和内部审计意见购买两种情形,需要从意见需求方、意见供给方和外界支持环境三方面对其进行治理。对现有研究的梳理表明,对内部审计意见购买动机与行为以及结合中国情境探讨治理对策等方面进行研究是未来审计意见购买研究方向。
Audit opinion shopping is a collusion behavior which is also the important reason of audit disorder.The main motivation of audit opinion shopping lies in that the opinion buyers get benefits by rent-seeking behavior based on the asymmetric information,the imperfect of company governance structure and the auditors＇ opportunism.Audit opinion shopping includes both external and internal shopping behavior,and it＇s necessary to treat them comprehensively from the demand side,the supply side and the outside environment.The sorting out of existing reasearch suggests that the future research direction of audit oppinion shopping should be exploring of the motivation as well as behavior of internal audit opinion shopping and the treatment measures in Chinese context.
出处
《湖南财政经济学院学报》
2011年第2期120-124,共5页
Journal of Hunan University of Finance and Economics
基金
湖南省教育厅课题"现代风险导向审计实验创新研究"(湘教通[2010]243号)的阶段性研究成果之一
关键词
审计意见购买
动机
行为
防治
audit opinion
audit opinion shopping
audit fees
