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 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。

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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。

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Two years ago, the government required China's 1, 000 largest industrial consumers--which account for about a third of all Chinese energy demand--to establish their own programs and auditing systems to meet efficiency standards.

FORBES: China's Power Problem

Their niche of auditing the thousands of public companies below the first rank is lucrative and does not demand a huge international network.

ECONOMIST: Auditing