The property rights analysis of audit contracts system 审计契约制度的产权经济学分析
Independent audit contract as a kind of game equilibrium results from the consideration of the protection of the stockholder ' s property right 摘要审计契约是企业契约当事人为保护各自的产权利益进行合作博弈的产物。
While civil liability is the focal point of legal liability of cpa , especially the third party civil liability beside an audit contract 而民事责任是注册会计师法律责任中的重点所在,尤其是对审计合同以外第三人的民事责任。
Because of the incompletion of the audit contract , the scientific institutions arrangements are needed to ensure the realization of the property right performance 不完备的审计契约需要科学的制度安排来确保审计契约的产权绩效。
By analyzing the model and clarifying the behavior character of the owner , the conclusion of paper is : if the firm owner could and should monitor the auditor , then there must be a auditing contract which could prevent the manager and the auditor become collusive and skulked 最终得到的模型结论是:若所有者能够保证一定程度的核查力度,那么总会有适当的审计合约能够保证不会出现共谋,并且有效的激励经理人和审计师努力工作诚实报告。
Then , after an analysis of audit contracts and audit demand , we discuss how to choose the form of business organization after the first reform in the audit profession by applying . agency theory . we think the form of accounting firm should be partnership - - - - - - llp or cp . it is the reason that there exist risk of audit agency and the characteristic of capital agency and the characteristic of capital composition in accounting firms 讨论了中国会计师事务所在脱钩改制后组织形式的选择问题,本章先运用代理理论分析审计契约和审计需求的产生,由于审计风险和会计师事务所物质资本和人力资本构成特点共同决定事务所的组织形式必然是合伙制,即有限责任合伙或普通合伙。