审计合谋的成因及其预防体系构建

The reasons for audit plot and the construction of its prevention system

审计合谋已成为危害我国审计市场和经济发展的一大顽疾。通过对审计市场上一些重大案件的研究引出对审计合谋这一问题的讨论,然后指出合谋双方诚信的缺失、会计师事务所所处的尴尬境地、公司法人治理结构的不合理、外部监管力度太弱、法律制度规定方面的缺陷等是审计合谋存在的主要原因,最后从道德自律、相互制衡、外部监督等3个方面对现阶段我国审计合谋预防体系的构筑提出了相应的建议。

The audit plot has become a big rooted problem that harms the audit market and the economic development of our country. Through discussion of some significant cases in the audits market, the paper discusses audit plot and points out the main reasons that the audit plot exists. The deficiency in good faith, the awkward situation of the accounting firms, the unreasonable structures of the companies, the weakness of the exterior supervising and managing, the deficiency in the legal system. Finally the suggestions are put forward for building prevention system of the audit plot in our country by means of moral autonomy, mutual balancing and the exterior supervision.