现行审计质量问题是审计委托权配置失范的外部性表现。
The current auditing quality problems are the externality of incorrect allocation of auditing authorization.
审计委托模式就是由谁来委托注册会计师对公司财务报告进行审计，其核心是审计委托权的归属。
Audit entrustment pattern is that someone entrusts Certified Public Accountant (CPA) to carry on the audit to the corporate finance statement. The core is the ownership of audit entrustment right.
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