注册会计师“审计合谋”问题探析

十几年来来,国内外资本市场频繁发生的财务报告舞弊案例,很多都牵涉到注册会计师的审计合谋问题,使投资者损失惨重,市场信心大降。审计合谋严重影响了注册会计师审计的独立性,造成了严重的经济社会后果。本文在阐明注册会计师审计合谋形成机理的基础上,结合我国实际剖析审计合谋的动因,并提出防范和治理审计合谋的对策。

"Audit Collusion"Analysis of Certified Public Accountants

Over the past decade,financial reporting fraud cases frequently occurred in domestic and international capital markets,and many of which are involved in the audit collusion of certified public accountants,which make investors suffer heavy losses and market confidence drop.Audit collusion seriously affected the independence of CPA audit,and resulted in severe economic and social consequences.In this paper,on the basis of clarifying the formation mechanism of audit collusion of CPA,the causes were analyzed with the reality,and the prevention and control countermeasures were proposed.