上市公司外部审计独立性研究

【作者】 陈波；

【导师】 钟志勇；

【作者基本信息】 中南大学 ， 经济法， 2007， 硕士

【摘要】 近年来，我国证券市场财务造假事件频发，作为公司治理重要手段的外部审计并没有发挥其应有的作用。从法律制度角度而言，相关的制度设计缺陷是外部审计无法独立的最根本原因，具体表现在以下两个方面：第一，我国外部审计法律制度没有结合本国的实际情况。第二，我国外部审计法律制度在整体上仍然存在着重大的缺失。现行的外部审计委托人法律制度使外部审计的委托权实际上掌握在管理层手中，打破了委托人、外部审计机构、被审计人独立平衡的关系，违反了外部审计的基本原理。据此，应对外部审计委托人法律制度予以重新设计，将外部审计机构的委托权赋予独立于管理层的审计委员会。我国现有法律制度对审计委员会在公司治理结构中的设置以及审计委员会职能的安排都无法确保外部审计的独立。应通过立法合理安排审计委员会在公司机关中的位置，同时重新设计审计委员会职能。在参考借鉴域外成熟证券市场外部审计立法的基础上，本文对我国外部审计制度提出了一些立法建议，包括外部审计机构聘任、解聘以及相关的其他法律制度，以供构建我国外部审计整体法律制度参考。更多还原

【Abstract】 Events of stock market’s falsification happened frequently in recent years. As a means of corporate govemance, external auditing doesn’t work effectively. In the eyes of the law, weakness of the institution design is the fundamental reason for external auditing isn’t independent. It embodies two aspects: the first, China’s legal system for external auditing does not accord with the actual state of our country; secondly, legal system for external auditing is on the condition of lack of institution in view of the overall situation yet.Current institution of external audit entrust cause entrust right of external auditing is in the hands of management, which undermine the state of client, independent auditing body、person under auditing balance and is opposed to fundamental principles of external auditing. By comparative analysis, I suggest legal institution of external audit entrust should be redesign, and it can grant entrust right to audit committee being free of management.Current legal system can’t ensure audit committee external auditing’ s independent by analysis of business entity harnessing structure. On this basis, I suggest arranging audit committee a rational position in business entity’s structure by legislating.Base on reference of international matured stock market , I give some legislative advice about national institution extemal auditing, including appointment and dismission of external auditing body、related legal institution, which provide reference of instituting national institution of external auditing更多还原