审计契约 meaning in English

audit engagement

The property rights analysis of audit contracts system
审计契约制度的产权经济学分析
Independent audit contract as a kind of game equilibrium results from the consideration of the protection of the stockholder ' s property right
摘要审计契约是企业契约当事人为保护各自的产权利益进行合作博弈的产物。
Because of the incompletion of the audit contract , the scientific institutions arrangements are needed to ensure the realization of the property right performance
不完备的审计契约需要科学的制度安排来确保审计契约的产权绩效。
Then , after an analysis of audit contracts and audit demand , we discuss how to choose the form of business organization after the first reform in the audit profession by applying . agency theory . we think the form of accounting firm should be partnership - - - - - - llp or cp . it is the reason that there exist risk of audit agency and the characteristic of capital agency and the characteristic of capital composition in accounting firms
讨论了中国会计师事务所在脱钩改制后组织形式的选择问题，本章先运用代理理论分析审计契约和审计需求的产生，由于审计风险和会计师事务所物质资本和人力资本构成特点共同决定事务所的组织形式必然是合伙制，即有限责任合伙或普通合伙。