| 论商业性金融机构的审计委托关系 |
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| 引用本文： | 刘世林.论商业性金融机构的审计委托关系[J].深圳职业技术学院学报,2002,1(2):36-41. |
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| 作者姓名： | 刘世林 |
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| 作者单位： | 深圳职业技术学院经济系,广东深圳,518055 |
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| 摘 要： | 目前,商业性金融机构社会审计委托关系的建立缺乏客观依据,从而导致了审计委托关系的异变,也引发了审计目标的偏离。为此,本文提出要理顺商业性金融机构的审计委托关系,明晰商业性金融机构的产权制度和内部管理制度,完善社会审计执业制度,规范社会审计收费制度,强化社会审计监控制度。
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| 关 键 词： | 商业性金融机构 审计委托关系 审计监督机制 |
| 文章编号： | 1672-0318(2002)02-036-06 |
Auditing Commission of Commercial Financial Institution |
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| LIU Shilin.Auditing Commission of Commercial Financial Institution[J].Journal of Shenzhen Polytechnic,2002,1(2):36-41. |
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| Authors: | LIU Shilin |
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| Abstract: | The lack of scientific support of auditing commission for commercial financial institutions gives rise to the deviation of auditing from its original goal. Consequently, the auditing process can neither carry out its principle of objectiveness and fairness nor fulfill its function of supervision. Therefore, the author points out that, to clarify the relationship of auditing commission of the commercial financial institutions, efforts should be made to define the property rights and its management of the commercial & financial institutions, improve the practices of auditing system, normalize the charge for the service, and strengthen its supervision. |
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| Keywords: | commercial financial institution auditing commission supervision |
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