摘要
近年,我国发生了许多令人震惊的审计合谋案件,对投资者利益和证券市场产生了巨大负面影响,审计合谋治理极为紧迫。本文针对目前国内外关于审计合谋治理研究多侧重于某个方面,而不能较好地治理审计合谋的情况,全面阐述了审计合谋成因理论,并结合我国国情提出了审计合谋产生的"三因素"理论。同时,结合"三因素"理论深入分析我国审计合谋产生的原因,并有针对性地提出了综合治理审计合谋的措施。
In recent years, many shocking cases of audit collusion have taken place in our country, which have greatly negative impact on the interests of investors and stock market, so audit collusion governance is extremely urgent. This paper reviews the researches of audit collusion governance at home and abroad, which finds that these researches focus on individual phenomenon so that can not govern audit collusion well. For this reason, this paper firstly expounds theories of causes of audit collusion governance, secondly according to the situation of our country putting forward ＂triangle theory＂ of audit collusion governance. Furthermore, analyzing the reasons of our country＇s audit collusion with the theory of ＂triangle theory＂ deeply, at last gives countermeasures about comprehensively audit collusion governance.
出处
《审计研究》
CSSCI
北大核心
2012年第5期68-75,共8页
Auditing Research
关键词
审计合谋
上市公司
对策
audit collusion, listed companies, countermeasures
