CAJ | 학술논문

基于中国证券市场在2007年年度报告中首次公开披露的审计委员会履职信息，本文考察了审计委员会与注册会计师的沟通过程、方式和内容，初步探究了审计委员会发挥公司治理功效的可能机制。我们发现：审计委员会投入的审阅时间普遍很少；审计委员会与注册会计师的沟通方式普遍单一，且以函件方式为主，沟通内容以程序化内容为主，具体内容或实质性内容的沟通较少；公司披露的审计委员会与注册会计师的沟通方式和内容信息的可靠性值得商榷；用以反映审计委员会宏观特征的变量（诸如规模、独立性、会计与财务专长）是否能有效反映审计委员会的治理职能，值得商榷。
기우중국증권시장재2007년년도보고중수차공개피로적심계위원회리직신식，본문고찰료심계위원회여주책회계사적구통과정、방식화내용，초보탐구료심계위원회발휘공사치리공효적가능궤제。아문발현：심계위원회투입적심열시간보편흔소；심계위원회여주책회계사적구통방식보편단일，차이함건방식위주，구통내용이정서화내용위주，구체내용혹실질성내용적구통교소；공사피로적심계위원회여주책회계사적구통방식화내용신식적가고성치득상각；용이반영심계위원회굉관특정적변량（제여규모、독립성、회계여재무전장）시부능유효반영심계위원회적치리직능，치득상각。
This study investigates the communication process, forms, and contents between the audit committee and the external auditor in Chinese stock market based on the initial public disclosure of audit committee annual operations, and explores the practical mechanism for the audit committee to exercise proper functions. We find that： the audit committee spends little time reviewing the financial report and the auditor＇s work; the audit committee communicates with the auditor in a monotonic form （mainly in official letter）, and mainly with procedural contents~ the credibility of corporate disclosure regarding the depth of communication forms and contents is questionable; and it is questionable whether commonly used proxies for audit committee size, independence, and financial expertise are capable to effectively capture the governance role of audit committee.