2006•Audit & Economy ResearchRequires access

Ideas on Fund of Audit for Listed Companies

Luo Huan-ping

Abstract

The continuous failure of audit for listed companies is just because the registered accountants can not keep the required independence.The rub is the relationship between the part to hire an auditor and the part audited is unclear.To solve this problem,many trains of thought have been offered but with unavoidable flaws.It is a new idea to create a fund of audit for listed companies that represents the numerous users of audit reports to entrust an auditor and pay for expenses.

About this research paper

What this paper is about

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Key concepts: Audit, Accounting, Business, Auditor independence, Joint audit, Auditor's report, Audit evidence, Chief audit executive