审计合谋原因分析及防范治理

Reason Analysis and Governing of Collusion in Audit

首先介绍审计合谋的基础知识,然后从上市公司、事务所及注册会计师、外界环境三方面加以阐述,分析审计合谋产生的原因,最后根据原因提出相应对策,包括规范上市公司法人治理结构,建立对审计人员的合理的激励机制,完善业绩考评体系,提高合谋双方的违规成本,加强注册会计师职业道德建设和后续业务素质教育,弘扬社会诚信等,力求通过多方面的努力来达到遏制审计合谋的目的。

This article first introduced the elementary knowledge of collusion in audit. Then it analyses the reasons of the collusion in auditing mainly from three aspects： the company, the office and CPA, the external environment. Finally according to the reasons it proposes corresponding countermeasure： standard the company legal person＇s governing structure, establishing reasonable audit personnel＇s drive mechanism, perfecting achievement examination and critique system, enhancing the cost of the collusion in auditing both sides, following service education for all-around development, bringing honor to the social good faith and so on. All in all, we should make every effort to restrain the collusion in auditing.