| 注册会计师与被审计对象合谋行为分析 |
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| 引用本文： | 李嘉明,朱世兵.注册会计师与被审计对象合谋行为分析[J].财会通讯,2007(1). |
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| 作者姓名： | 李嘉明 朱世兵 |
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| 作者单位： | [1]重庆大学科技企业集团 [2]重庆大学经济与工商管理学院 重庆 |
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| 摘 要： | 作为独立性最强的注册会计师审计,对促进我国证券市场的稳定和健康发展起到了重要作用。但近年来系列审计失败事件的不断曝光,注册会计师与被审计对象合谋行为逐步引起了人们的重视,本文对审计合谋动机、产生的条件进行了剖析,并有针对地提出了相关对策及建议。
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| 关 键 词： | 注册会计师 上市公司 合谋 |
Analysis on Collusion between CPA and Listed Company |
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| Li Jiaming Zhu Shibing.Analysis on Collusion between CPA and Listed Company[J].Communication of Finance and Accounting,2007(1). |
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| Authors: | Li Jiaming Zhu Shibing |
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| Abstract: | The auditing of Certified Public Accountant plays an important role in securities business. But there are a series of audit fail affairs recently, it makes people pay more and more attention to the collusion between CPA and listed company. This paper analyses the motivation and condition of collusion, and gives some countermeasures and policy suggestions. |
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| Keywords: | Certified Public Accountant Listed company Collusion |
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