我国财务报表保险制度探究.docVIP

AbstractTheAuditorIndependenceandtheprotectionoftheinvestors’benefitareconcernedwhentheauditfailuressuchasEron,Worldcom,GuangxiaandLantianoccurred.TheresearchindicatedthatthelackinauditorIndependenceresultintheauditfailure.AndthelackinauditorIndependenceismainlycausedbythe“managementcontrol”inauditrelationship.Anewaspectoftheinnovationstoauditrelationshipisthattheforthparty,whoisindependenttobothmanagersandshareholders,engagetheauditor.FinancialstatementsinsurancebroughtupbyRenon,inwhichtheauditorisengagedbyinsurer,ismostlysupported.Thefinancialstatementinsuranceisprovedbysystemeconomicsfirstl