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上市公司审计“受托责任”已从受出资人之托演变为受公众之托,据此法律为会计师事务所及其注册会计师设定了严苛的社会公共义务及责任。与此不相称的是,会计师事务所承接上市公司审计业务的现行模式不但未逐步社会化,反而更加商业化——由上市公司管理者间接选择委托会计师事务所审计自己的经营活动。该模式的一个直接不良后果是后者容易被前者所“俘获”。针对革除该模式的弊端,一些研究者先后提出了多种改进方案但大多不尽合理或有效。一个新思路是弃用由上市公司与会计师事务所就审计业务自主确认委托与被委托关系的模式,改由法律授权的机构组织上市公司在符合资质的会计师事务所当中以抽签的方式确认承接审计业务者。
Audit of Listed Companies “Responsibility ” has evolved from a sponsor’s trust to a public trust, whereby the law sets strict social and public obligations and responsibilities for accounting firms and their certified public accountants. Incomparable with this is that the current mode in which the accounting firm undertakes the auditing of listed companies is not only not gradually socialized, but more commercialized - managers of listed companies indirectly choose to entrust accounting firms to audit their own business activities. A direct adverse consequence of this pattern is that the latter is easily “trapped” by the former. In view of the disadvantages of getting rid of this mode, some researchers have put forward many kinds of improvement programs, but most of them are not rational or effective. A new way of thinking is to abandon the model of independent confirmation of entrusted and delegated relationships by listed companies and accounting firms on the audit business and to replace the listed company authorized by the law with a listed company by drawing lots of qualified auditors to undertake the audit Business people.