在此基础上，探讨治理导向审计契约的内涵和构建途径。
On th basis of it, discuss the content and build ways of governance-oriented audit contract.
在审计契约制度中，为了维护特定的产权，针对审计委托人、审计人可以采用不同的方案，并对契约的期限予以适当选定。
In the audit contracts system, different designs can be applied to clients and auditors for the purpose of maintaining certain property rights and then the term of contracts can be set properly.
契约经济学表明，无论是何种形式的契约，均具有天生的不完全性，审计契约亦不例外，契约的不完全性促成了其变迁的趋势。
Contract Economics shows, whatever the form of contract, all have the born incompletement, audit contract is no exception, the incompletement of contract promoted its changes trend.
文章从契约经济学的相关理论，特别是委托—代理理论的原理出发，对审计的三方面关系进行了分析。
This paper analyzes three aspects of audit from the related theories such as contract economics, especially trust-agent theory.
将基金托管人作为构建审计监督的核心角色，从多层面分析如何加强对契约型基金的监督管理。
The custodian has been thought the core role in order to construct audit supervision system, and how to strengthen supervision and management on mutual fund from multiple analysis.
将基金托管人作为构建审计监督的核心角色，从多层面分析如何加强对契约型基金的监督管理。
The custodian has been thought the core role in order to construct audit supervision system, and how to strengthen supervision and management on mutual fund from multiple analysis.
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