委托代理视角下的审计环境分析

现代独立审计是为减少所有者与经营者之间委托代理关系而产生的代理成本的一种重要外部治理机制,而其本身又存在着所有者与审计委托权代理人之间的委托代理关系。财务会计报告从生成到流向社会公众手中这一过程包括两个重要环节:第一个是财务会计报告的生成环节,此时财务会计报告的真实性取决于所有者与经营者之间的委托代理问题的解决;第二个是审计环节,在这一环节财务会计报告的真实性间接地取决于审计意见的真实性,后者又很大程度上取决于所有者与审计委托人之间的代理问题的解决。要确保财务会计报告的真实性,必须从这两个环节中的委托代理问题的分析入手采取相应措施。

Analysis of Auditing Environment from the Perspective of Principal-Agent

Modern independent audit is a kind of important external governance mechanism that comes to reduce the agent cost caused by the principal-agent relation between owner and entrepreneur,and it has the principal-agent relation between owner and auditing agent.There are two steps in the process of financial statements movement from its birth to its use: the first of which is the birth of financial statements,and in this stage,the authenticity of financial statements determined by the solution of agency of principal and agent,where the principal is proprietor and the agent is operator;the second of which is audit of financial statements,that the authenticity of financial statements determined indirectly by the authenticity of audit reports,and the latter is determined largely by solution of agency of principal and agent,where the principal is proprietor and the agent is executive of audit entrust.This paper tries to give corresponding suggestions based on the analysis of agency of principal and agent in the two stages.