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不同审计委托模式对独立性的影响各异。
Different audit entrustment patterns have different influence on the independence.
因此，本文在系统论述社会审计委托模式问题后，提出由监事会担任社会审计委托人的建议。
The paper discusses the problem of the auditing consigner systematically and proposes the board of supervisors serve as the auditing consigner.
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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