審計師的激勵結構與審計獨立性

本文旨在對目前的公司審計的制度安排進行分析，並對現實中所發生的審計失敗事件提供一種理論上的解釋。本文通過對審計師的激勵結構進行考察後發現，在目前的公司審計的制度安排下，審計師面臨著利益衝突，並缺乏保持獨立性的激勵；因此，要想徹底解決審計獨立性的問題，就必須要改變目前的公司審計的制度安排。

The purpose of this paper is to analyze the current legal framework of Company audit and provide a kind of explanation of the events of audit failure. Through the analysis of the incentive structure of auditor, the paper discovers that the auditors face the conflict of interests and lack the incentive of maintaining independence under the current legal framework of company audit. The paper concludes that the current legal framework of Company audit should be changed in order to motivate the auditors to keep independence.