Those who wondered whether the Beijing Olympics turned a profit and whether it was the most expensive Games ever may be marginally wiser after a report by China's chief auditing agency.

不少人想知道北京奥运会是否实现了赢利，以及是否为史上最贵奥运会，然而中国审计署发布的报告没能解开太多疑惑。

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The agency cost induced by the asymmetric information exists in auditing as well.

由于信息分布的不对称产生的代理问题同样存在于审计中。

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Based on a two-stage large shareholder exploitation model, we examine the relationship among ownership structure, agency cost and external auditing demand.

本文基于一个两时点大股东掠夺模型，考察了股权结构、代理成本与外部审计需求之间的关系。

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The inspector general of the SEC is supposed to act as an impartial arbiter of the agency's conduct, auditing commission operations, programs, activities, functions and organizations, and investigating allegations of staff misconduct, according to the SEC's Web site.

FORBES: SEC Official Retires As Report Blasts Performance

The Public Company Accounting Oversight Board (PCAOB), an independent agency of the Securities and Exchange Commission (SEC) created by SOx, develops those auditing standards and regulates external auditors of public companies.

FORBES: Crisis? What Crisis? Don't Blame The Accounting