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Audit issues in corporate governance

Author: YangJiFei
Tutor: TianKunRu
School: Tianjin College of Finance
Course: Accounting
Keywords: Agency Costs Corporate Governance Management audit Audit Committee
CLC: F239.4
Type: Master's thesis
Year: 2003
Downloads: 370
Quote: 0
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Abstract


Separation of property ownership and management rights, produce a fiduciary economic responsibility. Property owners need to fulfill the fiduciary economic responsibility to oversee the managers, the managers need to lift the fiduciary economic responsibility, in this case, the audit emerged. In fact, entrusted with the generation of economic responsibility is based on the property owners and managers are the economic pursuit of maximizing their own utility assumption. Therefore, the principal and agent relationship generated inevitably bound to factors such as asymmetric information, moral hazard, adverse selection generates agency costs (monitoring costs, guarantee costs, the remaining loss). How to reduce agency costs, become the the theoretical root cause of today's corporate governance management research to deal with the relationship between principal and agent. Thus, audit essentially supervision costs, agency costs is an important way to reduce agency costs. Therefore, the effect of the implementation of the audit (including internal and external audit), the key issues that need to be studied in the theory and practice of corporate governance, the degree of perfection of corporate governance will in turn affect the independence of the audit and audit results. Associated with the development of trusted financial responsibility for fiduciary management responsibility, with the corresponding management audit of the financial audit. Financial audit and review of accounting information and data-center management audit focuses on a review of management information to improve enterprise efficiency of resource use, and encourage enterprises to strengthen management and improve the economic efficiency of enterprises. Further description of inward-looking management audit can help operators to improve the internal management system, to achieve standardized management information other than the company's financial information to meet the various stakeholders: export-oriented management audit, management audit of the financial audit . In the domestic and international accounting and auditing profession five smell constantly, people have directed the auditing staff. In fact, the corporate governance structure of the defects affect the independence of the audit, specific performance: equity structure is irrational is still the core issue of the governance structure of listed companies, \interests manipulating the shareholders' meeting and the Board of Directors: non-tradable shares to occupy most of the small investors are powerless to business decisions, lack of protection of the legitimate interests of their own. \The layer of the appointment of the external auditors to monitor their own conduct of operations, and seriously affect the independence of the audit. Learn from the advanced experience of foreign corporate governance, the introduction of the audit committee system, perfect the corporate governance mechanism. The majority of the members of the audit committee are independent directors. An independent audit committee of independent directors by the establishment of the internal audit staff, and frankly the work flow of information, be able to make up for the delicate due to its status and functions caused by defects, re oversight of the internal audit oversight. The Audit Committee has the right to participate in the investigation, and the appointment of external auditors. Therefore, the institutions of the Audit Committee is set, personnel, and functions of the goal of making it a bridge of communication of the company's internal audit, external audit, corporate management.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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