Title: System of Audit Relationship and Audit Quality
Abstract: This paper analyzes the audit relationship and the basic reason of the low audit quality is the imperfection of the real audit client.Based on the principal-agent theory,this paper concludes the ways for improving the audit quality is to establish a risk-shared contractual mechanism of client——agent and the separate system of audit entrusting-payment.
Publication Year: 2006
Publication Date: 2006-01-01
Language: en
Type: article
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