一、引言现代公司的典型特征是财产所有权与经营权的分离——公司的所有者拥有所有权,而经营者拥有经营权。所有者为了了解企业的经营情况,需要经营者提交财务报表,但是由于所有者与经营者的利益不一致和信息不对称,很有可能出现经营者提供虚假的财务报表以获取自身利益最大化的行为。因此,需要一个独立、客观、公正的第三者对企业财务报表的公允性与 I. INTRODUCTION The typical characteristic of a modern company is the separation of property ownership and management rights - the owner of the company owns the ownership and the operator has the right to operate. The owners need to submit the financial statements in order to understand the operation of the enterprise, but due to the inconsistent interests and asymmetric information between the owners and the operators, it is very likely that the operators will provide false financial statements to maximize their own interests . Therefore, the need for an independent, objective and impartial third party to the fairness of the corporate financial statements and