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一、引言在现代公司产权制度下,所有权与经营权相分离,由此产生了信息不对称的问题。信息不对称在资本市场上往往导致信息失真。近年来,信息失真在上市公司中屡禁不止,安然、世通、银广夏事件的爆发,再次引起了人们对外部审计的关注。外部审计作为独立第三方的一种鉴证,有利于加强公司披露信息的可靠性,从而增强投资者对于受托人实现受托经济责任的信心。然而,财务丑闻屡屡爆发,面对人们的质疑,审计师难辞其咎。
I. INTRODUCTION Under the modern company property rights system, ownership and management are separated from each other, resulting in the problem of information asymmetry. Asymmetric information often leads to information distortion in capital markets. In recent years, information distortion has been repeatedly banned in listed companies. The outbreak of Enron, WorldCom and YinGuangxia once again aroused people’s concern about external auditing. External audit, as a kind of verification by an independent third party, helps strengthen the reliability of the company’s disclosure of information and enhances investors’ confidence in the fiduciary’s economic responsibility under the trusteeship. However, the financial scandal broke out repeatedly, facing the people’s questioning, auditors can not blame.