审计合谋的博弈分析

Game Analysis of Auditing Collusion

审计合谋现象的存在直接影响到证券市场的有效运行,同时也使整个注册会计师行业遭到质疑。通过对注册会计师和被审计单位博弈过程分析,可发现审计合谋现象极为隐蔽,有的则极为明显,有恃无恐。这些审计合谋现象的存在,给证券市场、投资大众和政府监管等方面造成巨大损失。为消除合谋造假,从监管机构方面,要加大监管机构监管力度和频率,完善会计师事务所的内部治理,强化注册会计师风险意识,提高审计独立性和审计质量,推动会计师事务所之间的合作与联合。从被审计单位方面,要完善企业治理结构,减少操作空间,提高多次重复博弈过程中诚信贴现收益,从而达到有效防范和治理审计合谋现象。

Auditing collusion affects the operation of stock market directly and leads to question on the whole CPA profession. Through game analysis of CPA and audited companies, we find that some auditing collusion is extremely covert, while others axe rather overt. These phenomena cause huge loss in stock market, public investment, and government supervision. In order to eliminate auditing collu- sion and fraud, the supervision institution should increase auditing independency and quality and promote cooperation and alliance be- tween CPA firms, in addition, the audited companies should improve enterprise governance structure, decrease operation space, increase credibility and discount income in repeated games, and effectively prevent and control auditing collusion in the end.