基于政府干预的审计市场分割与审计合谋治理审视

审计市场分割不但关系到审计市场自身的有序发展,还直接影响到资本市场引导资源配置功能的有效发挥,而且还是发生审计合谋的重要因素。审计市场分割可以理解为分割审计市场的行为或由于分割行为导致的审计市场非统一状态。地方政府具有很强的动机去干预提供审计服务的会计师事务所,以使其配合当地企业进行盈利操纵,进而帮助企业从股票市场获取更多资源,也即地方政府间接参与了审计合谋。因此,基于政府干预下审计市场分割的角度来审视审计合谋形成的原因,并提出有针对性的治理之策就显得尤为必要。

Audit Market Segmentation and Audit Collusion Administration Based on the Government Intervention

Audit market segmentation affects both the development of audit market and the resources configuration of capital market.Audit market segmentation is an important factor of audit collusion.Audit market segmentation is also a behavior of segmentation audit market or a non-uniform status.Local governments have a strong motivation to intervene CPA firms and try to coordinate local enterprises to control profits.Based on this,local governments participate in the audit collusion.So,it is important to analyze cases based on the audit market segmentation and to propose concerning management countermeasures.