Modern audit are devised to solve agency of principal and agent exteriorly, while auditing is confronted with the agency, where the principal is proprietor and the agent is executive of audit entrust.

• 现代独立审计是为减少所有者与经营者之间委托代理关系而产生的代理成本的一种重要外部治理机制,而其本身又存在着所有者与审计委托权代理人之间的委托代理关系。