CAJ | 학술논문

纵观审计利益冲突的研究发展历程，由于审计本身面临着各种利益冲突，审计的过程其实就是协调利益冲突的过程。系统回顾审计中利益冲突的研究现状及发展动态，明确审计产生和存在的基础是利益冲突，从审计接受委托过程中产生的利益冲突、审计过程中的利益冲突、审计中利益冲突的研究方法等方面进行了梳理和综述，对该领域的未来研究进行了展望。
종관심계이익충돌적연구발전역정，유우심계본신면림착각충이익충돌，심계적과정기실취시협조이익충돌적과정。계통회고심계중이익충돌적연구현상급발전동태，명학심계산생화존재적기출시이익충돌，종심계접수위탁과정중산생적이익충돌、심계과정중적이익충돌、심계중이익충돌적연구방법등방면진행료소리화종술，대해영역적미래연구진행료전망。
From the research on conflict of interests in auditing, we can find that auditing is a process to coordinate conflict of interests because auditing itself faces various kinds of cotfflicts of interests. This article systematically reviews the research status and development trend of conflict of interests in auditing, makes it clear that conflict of interests is the basis for the creation and existence of auditing, and summarizes conflict of interests in the process of acceptance, agency and auditing, and research methods. Finally, it gives an outlook for future research in this field.