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一、独立审计中串谋的产生串谋是指具有委托代理关系的组织或系统内的一些(或全部)代理人除了与最初委托人达成的委托——代理契约(即主契约)外,他们(包括上下层级代理人和同层级代理人)之间为了自身的利益又达成某种私下协议,即子契约。这种子契约一般违反主契约而与初始委托人的意愿不完全一致,有时甚至相反,其目的以牺牲委托人的利益为代价提高串谋者的效用。根据组织结构的特点,通常把串谋行为分为两类:一是发生在团体组织中,称之为平行串谋,即进行串谋的代理人之间
First, the collusion in the independent audit collusion means that some (or all) agents within the organization or system with the principal-agent relationship in addition to the principal-agent agreement (that is, the main contract), they (Including the upper and lower level agents and agents at the same level) for their own interests and to reach some kind of private agreement, that sub-contract. This sub-contract generally violates the master contract and is not exactly the same as the initial client’s intention, and sometimes even the opposite aims to increase the effectiveness of the conspirator at the expense of the client’s interests. According to the characteristics of the organizational structure, collusion is usually divided into two categories: one is in a group organization, which is called parallel conspiracy, that is, between conspiratorial agents