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审计合谋是一种很不正常的社会经济现象。它损害了市场经济健康、快速的发展,也损害了会计师事务所及注册会计师的形象。本文从审计合谋的内涵、种类展开论述,进一步从内生性审计合谋、外生性审计合谋和管制性审计合谋三种类型分别探寻产生审计合谋的原因,并对内生性审计合谋从加强自身职业道德重塑行业诚信和引入声誉处罚机制及新闻监督机制两个渠道提出了对策;对外生性审计合谋从深化企业管理体制改革、加强法律法规建设等角度探索了治理办法;对管制性审计合谋从完善审计收费制度、限制审计市场的过度竞争等方面探寻了防治对策。
Audit collusion is a very unusual socio-economic phenomenon. It undermines the healthy and rapid development of a market economy and undermines the image of accounting firms and certified public accountants. This article discusses the connotation and type of audit collusion, further explores the reasons for the audit collusion from the three types of collusion of endogenous audit, exogenous audit collusion and regulatory audit collusion, and from the point of view of strengthening the professional ethics Plastic industry integrity and the introduction of reputation punishment mechanism and the news monitoring mechanism two channels proposed countermeasures; exogenous audit collusion from the perspective of deepening the reform of enterprise management systems, strengthening the construction of laws and regulations and other aspects of governance measures; regulatory audit conspiracy from improving audit fees System, limit the excessive competition in the audit market and other aspects of prevention and control measures.