上市公司独立审计合谋形成原因及过程审视与应对模式

The Causes,the Process Examining and Response Mode of Independent Audit of Listed Companies to Conspire

近几年来,不论中外,越来越多的会计师事务所卷入舞弊丑闻,使注册会计师们正面临着前所未有的信任危机。这已成为社会公众关注的焦点,社会审计职业公信力面临着巨大的挑战。审计合谋的原因是什么?审计合谋的形成过程如何?如何构建切实可行的审计合谋的应对模式?对这些问题应作深入研究与探讨。

In recent years, regardless of Chinese and foreign, a growing number of accounting firms involved in fraud scandal, so that certified public accountants are facing an unprecedented crisis of confidence. This has become the focus of attention of the public, social audit career credibility faced with enormous challenges. Audit collusion of the reasons for that？ Audit how the formation of conspiracy？How to Build a practical response mode？ On these issues should be an in-depth study and discussion.