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审计需求:传统解释与保险假说
Authors
薛祖云
陈汉文
陈靖
Publication date
28 October 2004
Publisher
Abstract
审计需求保险假说不同于审计需求代理理论、信息假说和信号假说 ,它不仅强调审计的鉴证机制 ,而且强调审计的风险转移机制。一般情况下 ,我们都认为 ,审计是一种纯粹的鉴证机制。而审计需求保险假说则认为 ,财务信息使用者除了寄希望于注册会计师在实质上降低财务信息风险之外 ,还可以通过风险转移的方式将其所面临的财务信息风险全部或者部分地转移给保险人。因此 ,审计兼具信息价值和保险价值。教育部人文社会科学重点研究基地 2 0 0 2— 2 0 0 3年度重大项目 ( 0 2JAZJD63 0 0 0 8)的研究成果之
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Last time updated on 10/06/2020