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。
The variation of audit demand produces the audit form demand and the audit essence demand, and the different goals of them lead to the auditing collusion by audit form demand and auditor.
审计需求的变异产生审计的形式需求方与实质需求方,而各自追逐的目标不一致导致了审计的形式需求方与审计方合谋。
The basic objective of auditing decides the overall demand of auditing talents in China and auditor's individual knowledge structure.
审计基本目标是确定我国审计人才总体需求结构和审计人才个体知识能力结构的依据。
Constant "auditing Explosion" arouses people's enquiry for the demand and effectiveness of government auditing.
持续刮起的审计“风暴”引发人们对审计的需求和职能效用的质疑。
Obviously, when analyzing the demand and supply issues of audit quality relating to security auditing market in China, we should take the former background as starting point.
显然,对我国证券审计市场相关的审计质量的需求和供给等问题的分析也应当以此为出发点。
The inherent weakness of financial institutions places an even higher demand on the auditing committee.
金融企业因其内在脆弱性,对审计委员会的要求更加突出。
Lastly, this paper discusses all the relative questions from the supply and the demand of the nongovernmental auditing market, so it concisely introduces the composing of the market.
最后,基于本文拟从独立性环境——民间审计市场的供给方和需求方两个角度考虑影响独立性的因素和提高独立性的措施和建议,所以简要介绍了民间审计市场的构成。
Audit characteristics is an important part of auditing theory, which reflects the demand of the development of The Times.
审计特征是审计理论的重要组成部分,它赋予审计时代特征和行为内涵。
Then it gives the auditing market's supply and demand situation and points out that there's a serious gap between theory and practice in supply and demand to provide a realistic basis.
接着给出了我国目前审计市场的供需情况,指出我国目前审计市场供给与需求在理论与实际存在严重的差距,为后文提供现实基础。
Secondly, on the one hand, we should supervise the quality of auditing, because it can play the role of supervising supply and demand subject;
其次,通过品质监管,一方面,可以起到监管供求主体的作用,另一方面,可以有效地使供求双方信息对称;
Secondly, on the one hand, we should supervise the quality of auditing, because it can play the role of supervising supply and demand subject;
其次,通过品质监管,一方面,可以起到监管供求主体的作用,另一方面,可以有效地使供求双方信息对称;
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