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: 审计活动存在的多种委托关系及各个委托环节有效控制的不足
缺乏,是目前我国上市
司审计市场不规范的一个重要原因。