|
Contract Economics shows, whatever the form of contract, all have the born incompletement, audit contract is no exception, the incompletement of contract promoted its changes trend. This paper based on the research of our country and western audit contract changes characteristics, point out the existed problem in CPA audit contract at present, and then make recommendations for improvement, in order to improve and perfect the conclusion and implementation of CPA audit contract.The research idea of this paper: firstly, took the incomplete contract theory as the theoretical basis, from the start of the audit relationship to analyse the composition of audit contract, and then established "the doctrine of audit contract", revealled the incomplete and reflect of audit contract. Secondly, maked the recalling comparison of the changes between Chinese and Western audit contract model, discovered the system’s change of Western CPA audit contract shows a kind of induced change. China adopted the mandatory audit contract system changes. Thirdly, analysed the status issues of current CPA audit contract, such as audit contract terms existed defects, major shareholders’ control of commission entity, auditor’s bad faith, regulatory diversification, repeat regulatory problems is prominent, incentive and restriction mechanism is not working, risk-based audit contract has limitations etc. draw forth the rethink of audit contract location. On th basis of it, discuss the content and build ways of governance-oriented audit contract. At last, emphasized the existed "moral" issue during the auditor as the core of audit contract performance, propose to make moral regulation as the supplementary means besides contract, perfect the relationship of audit contract.This paper considers, audit contract is incomplete, the various defects existed CPA audit contract at present and the contract intrinsicincompleteness is closely related; at the same time, audit contract is the special contract has management connotation, governance-oriented audit contract can avoid the situaion of the clients lakeness, internal control, incentive failure effectively. During the performance process of audit contract, the auditor is the core, for the auditor’s "immoral" behavior in the process, through the moral manners besides contract to regulate.
|