【作者】 饶斌；

【导师】 喻小明；

【作者基本信息】 江西财经大学 ， 会计学， 2003， 硕士

【摘要】 独立审计合约是规范独立审计活动各参与方相互之间关系的合约，各参与人利用独立审计工作活动的目的，在于通过独立审计人员对企业会计信息真实、公允性鉴证，以确认及解除受托经济责任或消除投资者与经营者之间的信息不对称，这两种目的都使独立审计涉及到委托人与经营者及前两者与独立审计人员之间利益协调关系，因此，产生了规范三者间围绕独立审计活动而引发的利益冲突的协调需求，具体表现为审计目标的界定与实现和由此引发的责任界定与划分、审计质量的衡量及标准问题、各方对审计人员素质的要求等。独立审计合约的意义在于为协调及规范上述矛盾或利益冲突提供一个双方可自由谈判、协商的博弈平台，各方对审计活动诸多利益关系的主张或妥协都通过审计合约反映出来。独立审计合约集中体现了各方对独立审计活动的要求和为实现要求而进行的合约内容安排。我们认为开展独立审计合约研究可以使我们结合实际经济活动，探索审计活动的内在规律，帮助我们跳出传统审计理论研究的就审计而谈审计的缺陷，这是本文写作的本意。 独立审计合约作为一种协调、解决审计活动中产生的利益冲突的合约安排，各方通过合约安排，将这种要求以合约内容形式予以明确和反映，因此审计合约的内容安排表现为合约剩余分享安排、合约规则安排、合约的独立性安排、合约中诚信安排、对合约管制的安排。独立审计合约研究就立足于独立审计合约具体内容安排上。 本文的研究逻辑以独立审计合约规范的本质要素——剩余分享出发，进而探讨在这基础上衍生出的规则安排、独立性安排、审计诚信安排、管制安排，最后结合我国资本市场审计合约的特点进行经济实证，提出个人政策建议为收尾。 本文第一章导论。主要阐述独立审计合约研究的意义和当前理论界忽视的现状，为本文深入研究提供一个引子。 本文第二章独立审计合约的理论解读。主要阐述独立审计合约建立背后的一些基本概念：独立审计合约建立的基础，独立审计合约的性质与功能，独立审计合约的目标等，力图构建一个独立审计合约研究的理论指导框架，为进一步开展独立审计合约具体内容研究提供一个理论基础，通过将独立审计活动放在现实经济运行环境中研究，本文认为，经济生活中广泛存在的受托经济责任是独立审计合约建立的基础。独立审计合约的性质是消除经营者剩余索取权外部性的合约安排。独立审计合约的功能表现为减少企业代理成本。独立审计合约目标定位于以一定可信度评价会计信息风险。 第三章独立审计合约剩余分享安排。独立审计合约剩余分享是独立审计活动各方利益主张与冲突的直接体现。独立审计合约剩余来源于企业代理成本的节约额，各方对独立审计合约剩余的安排实质是对收益的分享及对风险的分摊，这一结论为下文提供了研究的基点。 第四章独立审计合约规则安排。独立审计合约规则是将独立审计合约剩余分享安排予以明确界定的条款形式，独立审计合约的不完备又使得双方难以就合约规则达成详尽条款，出现了剩余规则。因此独立审计合约的合约规则安排表现形式分为可以被详细规定的一般合约规则——独立审计准则；不能被明确规定而留有“空白”的剩余规则——审计假设。本文就两种合约规则的性质、内容进行讨论。 第五章独立审计合约的独立性安排。独立性是独立审计合约区别于内部审计，政府审计的最大特征，也是审计合约发挥其功能，实现其目标的本质要求，审计合约独立性是独立审计合约各方安排的结果，因此本章着重分析独立性的合约安排。 第六章独立审计合约中的诚信安排。本章论述审计诚信的性质、内涵与发展，审计诚信对独立审计合约的功能与其实现机制，并分析了审计诚信在独立审计合约安排中的表现形式：程序型审计诚信，结果型审计诚信。 第七章管制与独立审计合约。独立审计合约中存在的信息不对称与独立审计人员外部性是管制独立审计合约的根本原因，管制效率建立在良好的管制模式基础上。管制模式的选择是管制者加入独立审计合约后合约安排的结果，本文随后对管制模式的合约安排进行博奕分析。 第八章我国独立审计合约自由度问题研究。我国独立审计合约存在自由度缺陷集中表现为我国当前资本市场上具有上市公司审计资格的会计师事务所垄断上市公司审计业务。在市场准入制度下的，我国独立审计合约安排导致的经济后果直接体现为三种社会成本损失：垄断社会成本、寻租社会成本、租值耗散社会成本。本文对当前我国独立审计合约自由度缺乏进行经济实证分析，并提出个人政策建议更多还原

【Abstract】 Independence Audit Contract (IAC) is the contract which aim lies in standardizing relation of every one independence audit activity .By auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, The aims of privy C to make use of independence audit work: affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. So requirement that harmonizing conflict of interest which three-part product in independence audit activity come into being. Idiographic representations are defining aim of independence audit activity , thereout solicitation liability definitude and carve up, audit quality weigh and standard question .Everyone independence auditor diathesis request etc. significance of IAC is to provide game of flat roof, where the two parties can negotiation treat at freedom to help harmonize above contradiction or conflict of interest. Every one’s opinion and compromise about much interest relation in independence audit activity can be reflected by IAC. We believe, launching the research on IAC can benefit us to explore inherent rule of independence audit activity, combining practical economic activity, other virtue is to help us break away from bondage of traditional method that research audit theory for audit theory, the opinion is the original idea of thesis.IAC is contract arrangement which function is to harmonize and settle conflict of interest resulting from independence audit activity, each part make use of contract arrangement to define and reflect request of contract arrangement with content of contract. So content of contract arrangement of IAC is in the person of sharing contract residue arrangement, contract rule arrangement, independence of contract arrangement, honesty of contract arrangement, regulation I AC arrangement. So research IAC base in content arrangement of I AC.Research logic of the thesis begin in essential factor of IAC梥haring residue of IAC, forward discuss some which rule arrangement, independence arrangement, honesty arrangement, regulation arrangement that result from the base. Finally us analyze characteristic of Chinese IAC in china capital market with economic demonstration method, and then ending up in private police suggestions.Chapter 1 Expounding significance of research IAC and practice that be neglected by theory circle currently, The former is only introduction to letterpress.Chapter 2 Academic Explanation of I AC. Expounding mostly some basis ideas stand in back of IAC: Economical fundament of IAC, Nature and Function of IAC, Aim of IAC etc construct one theoretical framework of research IAC, more provide a theoretical fundament for research special content of IAC. Through the research, putting audit activity in practical economical environment, we believe, there are abroadaccountability in economic environment, IAC base in the accountability. Nature of IAC is to eliminate the externality of demand residue right of operator, To decease the agent costs is the function of IAC, Aim of IAC pitch in appraise risk of accounting information with certain truth.Chapter 3 The Sharing Arrangement of Residue of IAC Conflict of interest of each part in independence activity embodiment the sharing residue of IAC. Residue of contract result from saving the agent costs of enterprise, Residue of IAC arrangement is essentially sharing profit and apportion risk The conclusion provide the base point of to the following text.Chapter 4 IAC’ s Rules Arrangement Rule of contract is the clause of contract which principal part of contract define residue of contract arrangement to definitely, both sides of difficultly set up detailed clauses of contract for incomplete contract, so there are residual rule in contract, so contract rule can be divided into general contract rules梚ndependence audit standard更多还原