一、股份公司的审计股份公司审计建立的基础是股东、债权人和董事会之间关于公司管理的委托与受托关系。由于公司向社会发行股票,出现了多方面相互交织的复杂的利害关系。为了维护投资者、股东的经济权益,为了保证经营活动的顺利进行,应防止经营者营私舞弊、提供假财务报告,这就需要与企业没有利害关系的、 I. Audit of the stock company The audit of the company is based on the trust and trust relationship between the shareholders, creditors and the board of directors regarding company management. Due to the company’s issuance of stocks to the society, there are many complex and intertwined interests. In order to safeguard the economic rights and interests of investors and shareholders, in order to ensure the smooth progress of business activities, operators shall be prevented from engaging in malpractices and providing false financial reports. This requires that they have no interest in the enterprise.