作　　者： ;

机构地区： 深圳职业技术学院经济学院

出　　处： 《深圳职业技术学院学报》 2002年第2期36-41,共6页

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。 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.

关 键 词： 商业性金融机构 审计委托关系 审计监督机制

领　　域： [经济管理]