【摘要】 审计师聘任制度作为独立审计合约缔结的游戏规则,其要解决的核心问题是如何选择合格的审计师。审计师聘任权应该归股东所有。股东大会决议是控股股东的意识表示,可能损害非控股股东的权益,独立审计是应股东之聘对经营者执行股东大会与董事会决议的效果的鉴证活动,在国有股比重过大和独立审计的信誉机制、民事赔偿机制不能正常发挥作用的情况下,应将上市公司审计师聘任权安排给非控股股东而不是控股股东。更多还原

【Abstract】 As the game rule of establishing independent audit contract,the core question that auditors employment system tries to solve is how to choose qualified auditors.Auditors’ employment right should belong to shareholders.The resolution of shareholders’ meeting could be a conscious expression of the controlling shareholders,and be impairment of the equity of non-controlling shareholders. Independent audit is the identification activity to the effect of resolutions of shareholders meeting and board of directors corresponding to the invitation of shareholders.Under the circumstance that the state owned shares weight is too big and the reputation system and the civil compensation system can’t play their roles,auditors employment right of public companies should be given to non-controlling shareholders other than controlling ones.更多还原