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Study On Lawful Audit To The Company Financial Accounting Reports

Posted on:2009-04-10Degree:MasterType:Thesis
Country:ChinaCandidate:Z X HaoFull Text:PDF
GTID:2166360272984302Subject:Civil and Commercial Law
Abstract/Summary:PDF Full Text Request
Building stimulation and restriction mechanism as an approach of reducing agency cost,under the situation that company proprietary right and the power of operation are separated,is regarded as a relatively rational countermeasure,in spite of the disagreement between agency theory and the benefit relevance theory on the view of the consignor's range.The independent audit by certified public accountants to the financial accounting report of companies is an important component of the company governing structure and an approach of reducing company agency cost, which has been accepted broadly and legally affirmed gradually in the world.And,theoretically this stipulation of the independent audit is called Lawful audit system.The independent audit as an important system is closely and inseparably related to the company governing.Making a general observation of the company's history,the significant failing events of company governing are all connected with the statutory audit's defection. Perfecting the statutory audit system on the level of company law is of great significance for legislation and research.In this thesis,history inspection and comparison research,as research methods,are valued equally,with the same attention to theory exploring and practiceThe thesis is composed of foreword,text and conclusion.The foreword part has revealed necessity,purpose and significance of studying statutory audit system.Text is composed of four parts.PartⅠsums up the theory of the company financial accounting reports' statutory audit system. PartⅡlooks for statutory audit system frame basis.PartⅢis statutory audit system comparison research.PartⅣis about the regulation questioning and choosing-----our current company law as reference.The conclusion part is the summary to thesis entirety.
Keywords/Search Tags:lawful audit, the financial accounting reports of company, comprehensively forced audit, partly forced audit, the independence of audit
PDF Full Text Request
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