Research On Independent Auditing Contract Under Governance - Oriented Audit

Nowadays, the world economy environment is complex and changeable, audit fraud cases emerge in an endless stream. With the continuous improvement of the modern enterprise management requirements, the audit also gradually began to governance oriented development. On the governance oriented audit "refers to the governance evaluation as the core, the specified audit strategy, implementation of the audit investigation, collecting audit evidence and audit activities according to a way of organization in order to put forward the audit opinion.In this study, by starting from the independent audit contract, the contractual relationship of the governance oriented audit independence are carried out to investigate, in the analysis of the use of deductive reasoning, analogy analysis, summary, setting model and many other research methods, contract economics, probability theory, game theory and other subjects at the same time using the, better support and expand the research conclusion, that is in the current audit governance oriented audit system, the mechanism and laws and regulations can not meet the company and the market for good audit environment, audit and related mechanism of the construction and improvement of laws and regulations and will take time and a lot of energy input. Through the study of governance-oriented audit under independent contracts to enhance the independence and effectiveness of the independent audit contract, and the contract to construct a reasonable conclusion of an independent audit mechanism to evaluate the role of good governance audit.In this paper, results of Revelation: the analysis of the governance-oriented audit under an independent audit contract was found to fulfill the main reason for the contract in question is that the absence of the principal subject and poor communication. From the conclusion of the independent audit contract can effectively solve these problems. Combined audit case studies, concluded a good contract to perform an independent audit contract mechanism not only need to improve, but also the need for good governance structure and mechanisms to protect.