我国审计合谋的成因及对策.docVIP

我国审计合谋的成因及对策 　　摘 要：由于政府行政介入、公司治理结构不完善以及缺乏有效的监督检查等原因，我国注册会计师审计市场存在大量的审计合谋现象，导致有预谋的审计信息失真，应从强化法律责任、建立诚信体系、完善公司内部治理结构等方面着手，妥善处理审计合谋问题，使审计市场走上规范化发展的道路。 　　关键词：审计合谋；成因；对策 　　Abstract：Because of government administrative intervention ， corporate governance not perfect and lack of effective supervision， certified public accountants audit market in the presence of large amounts of audit conspiring phenomenon， caused premeditated auditing information distortion. We should strengthen legal responsibility， establish credit system， perfect the internal management structure， and properly handle the as