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一、英、德、法、日四国监事审计之比较1.发展均有助推因素:经济危机或某一重大历史事件英国的导火线是南海公司破产事件。德国则是1931年达姆施塔特国民银行的倒闭为标志的股份公司倒闭高潮发生后,加强对监事审计的规定。日本1909年的“日糖事件”事件使公司的审计转由独立的民间审计人员执行,但公司仍保留监事机构。2.对监事的资格要求渐趋于严格英国最初的监事多为外行监事,后来规定仅限于获英国商务部
First, the United Kingdom, Germany, France, Japan, the audit comparison of supervisors of the four countries 1. Development has a boost factor: the economic crisis or a major historical event The fuse of the United Kingdom is the bankruptcy of the South China Sea. Germany, on the other hand, strengthened the auditing of supervisors after the upsurge in the collapse of a joint-stock company marked by the collapse of the Darmstadt National Bank in 1931. Japan’s 1909 “Sugar Incident” incident diverted the company’s audit to independent private auditors, but the company retained the supervisory body. 2. The qualifications of supervisors tend to be more stringent The first supervisors in the UK mostly supervisors, was later restricted by the British Ministry of Commerce