论审计关系的变异及其改善

审计关系是审计独立性的基本保证,也是审计市场得以有效运行的基础。而现行审计中,审计关系十分模糊,甚至发生变异,严重影响了审计的独立性和审计市场的发育。为此本文从传统的审计关系入手,来分析审计关系变异的原因及其影响,并试图在此基础上对审计关系进行重新界定,以求其从根本上得到改善。

Discussion on the Aberrance and Improvement of Auditing Relation

Auditing relation is not only the basic guarantee of auditing independence but also the foundation for the effective operation of auditing market. However, the very indistinct and even aberrant auditing relation has seriously affected auditing independence and the development of auditing market. Therefore, this paper begins with the analysis of normal auditing relation and explores the reason for the aberrance and its influence. On that basis, it tries to redefine auditing relation in pursuit of the radical improvement.