文献类型：期刊文献

中文题名：审计质量保障的权利配置研究视角

英文题名：Rights Allocation for Ensuring the Quality of Auditing: A Research Viewpoint

作者：申香华[1]

第一作者：申香华

机构：[1]河南财经学院会计系

第一机构：河南财经政法大学会计学院

年份：2007

卷号：28

期号：1

起止页码：70-74

中文期刊名：财经理论与实践

外文期刊名：The Theory and Practice of Finance and Economics

收录：人大复印报刊资料;CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2004】；CSSCI:【CSSCI2006_2007】；

语种：中文

中文关键词：权利配置;审计质量;会计政策选择

外文关键词：Rights Allocation; Auditing Quality; The Choice of Accounting Policies

摘要：现行审计质量问题是审计委托权配置失范的外部性表现。提高审计质量的有效措施是对现行会计流程控制权配置范式进行变迁,改变目前企业管理当局集会计政策选择权、会计人员聘任权及审计委托权于一身的状况,使会计信息供应脱离管理当局的直接控制而由财务报告委员会及其所属的独立会计机构全程负责,此时高质量审计服务成为信息生产者、信息使用者、企业管理当局及注册会计师的共同需求,审计质量有了保障。
The current auditing quality problems are the externality of incorrect allocation of auditing authorization. The effective way to improve auditing quality is to transfer the allocation method of control rights in accounting process, which is to change the situation that the enterprise management bureau controls the power of choosing accounting, the rights of recruitment accountants and selection auditors. The financial information should be controlled by the financial reporting committee and its independent accounting department instead of by the client. By this way, the high auditing quality will become the common request from the information producers, information users, clients and CPAs. Then the auditing quality can be ensured.