美国审计合谋治理分析及其借鉴

Auditing Collusion Government Analysis of U.S.and Reference

近几年来中外频频爆发审计丑闻案件,许多会计师事务所被撤销,大量注册会计师受到惩罚。美国在2002年颁发了《萨班斯奥克斯利法案》对审计合谋进行了严厉的制裁并初显成效。通过系统分析美国审计合谋的形成原因和治理过程,发现其中的若干做法对我国审计合谋的治理也具有一定的借鉴意义。

In these years, many auditing collusion erupted. Many CPA firm had been cancelled and a lots of CPA had been punished. In 2002, the United States issued Sarbanes - Oxley Act to govern auditing collusion. Through the systematic analysis of the formation of the reasons for the U. S. auditing collusion and governance processes, we found out some corresponding references for China.