审计诚信的基石:制度选择

审计诚信是两权分离的公司制企业有效运转的前提,但是,审计作假有其必然性。如果不能有效地对审计作假进行控制,企业制度就很难顺利变迁。要使审计作假得以有效控制,必须要使作假者承担作假成本。作假成本包括五个方面：个人信誉损失、职业信誉损失、经济赔偿、行政处分和刑事处罚,要使这五个方面对作假人发挥控制效力,必须要建立一套有效的制度。

The Foundation Stone for Auditing in Good Faith: Institutional Choice

Auditing in good faith is a precondition of effective operation for corporate enterprises in which the ownership and managerial power are separated. However, there is inevitability in audit fraud. If audit fraud cannot be restrained effectively, hardly can the corporate system be transformed in a smooth way. In order to effectively hold back audit fraud, it is necessary to make the cheater bear the cheating cost, which includes such five aspects as the loss in personal credit standing, the loss in career credit standing, economic indemnity, administrative punishment and criminal punishment. To wield the power of such five aspects to restrain the cheaters from cheating, it is necessary to establish a set of effective institutions