审计师—客户匹配度研究评述与展望
Review and Prospect of Auditor-Client Match Research
佘晓燕 1徐璐1
作者信息
摘要
审计双方聘用关系历来是学者研究的重点,审计师—客户匹配度突出了从事务所端和被审企业端双向切入的研究思路和监管路径.本文对相关文献进行梳理和评述,对未来的研究框架提出见解,认为只有在理解匹配度内涵和坚持中国本土情境的基础上,灵活借鉴国外的理论和成果,才能构建出具有中国特色的审计师—客户匹配度研究体系,实现理论借鉴与本土特色的真正融合.
Abstract
It has been widely researched for the engagement relationship between the auditor and the client.The Auditor-Client Match Research provides a research thought and regulatory path from both sides of the accounting firm and the audited company.Based on relevant literature review,this article puts forward its view on future research framework.It is concluded that the Auditor-Client Match Research System with Chinese characteristics can only be established and abroad theory reference can merge truly with China's own circumstances by means of understanding fully the meaning of Auditor-Client Match,taking China's own circumstances into consideration and learning from abroad research theories and results.
关键词
审计师—客户匹配度/审计质量/审计收费/审计师变更引用本文复制引用
基金项目
国家自然科学基金地区科学基金(72162035)
出版年
2024
NETL
NSTL
万方数据