上市公司审计合谋问题分析

An Analysis on the Auditing Collusion of Listed Companies

本文对上市公司审计合谋问题的表现以及成因进行了分析 ,提出了基于博弈论的阻止审计合谋的相关策略、建议以及如何加强上市公司的审计制度安排 ,以期对我国的决策者有所帮助。

The paper demonstrates some representations and the cause of auditing collusion of the listed companies. It also presents some policies and suggestions based on the game theory for deterring audit collusion in order to help our country policy maker.