Abstract: The existing issues such as multi- clientage and deficiency, in adequencies of each clientage in audit remain an important cause of non - regulated market for listed companies.
摘 要: 审计活动存在多种委托关系
各个委托环节有效约束与控制
不足与缺乏,
我国上市公司审计市场不规范
一个重要原因。