CAJ | 학술논문

导致上市公司信息失真的一个很重要的因素,是目前的审计收费模式没有能够形成真正意义上的上市公司与会计师事务所之间的博弈关系.因此,有必要建立起一种创新的审计收费模式,以使上市公司与会计师事务所之间形成一种真正意义上的博弈关系,从而解决事实上的审计工作无意义的现状.
도치상시공사신식실진적일개흔중요적인소,시목전적심계수비모식몰유능구형성진정의의상적상시공사여회계사사무소지간적박혁관계.인차,유필요건립기일충창신적심계수비모식,이사상시공사여회계사사무소지간형성일충진정의의상적박혁관계,종이해결사실상적심계공작무의의적현상.
A very important factor which leads to the distorted accounting information of listed company,is that the audit fee pattern cannot form a game relation between listed company and accountant firms in the true sense.It is necessary to establish a new audit fee pattern,so that listed company and accountant firms can build a really game relation between them.And the problem that the audit make no sense in current condition can be solved.