From contract economy theory,among the three parts of audit contract-preliminary contract,primary contract and subsidiary contract lurks great risk of audit failure.
从契约经济理论的角度分析,审计契约的三大环节——初始性契约、主体性契约和辅助性契约当中都蕴含着审计失败的巨大风险。
参考来源 - 基于契约理论视角的审计失败研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
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