上市公司审计合谋及其治理分析论文.docVIP

上市公司审计合谋及其治理分析 摘 要 随着资木市场发展，到2014年止，我国上市公司规模多达3500多家。上市公司审计合谋案件在我 国资木市场经常发生，严重损害投资者及其他利益相关者的权益，不利于资木市场和审计市场的健康发 展，若不及时治理，必将会断送注册会计师的发展。审计合谋的产生有很多原因，有内外部环境因素等 等。为了预防审计合谋，还需完善审计制度，加强审计监督。同时，注册会计师以及相关管理部门仍需 要积极思考如何提高职业质最与防范审计合谋的水平，将审计合谋的损失降到最低。 木文从阐述审计合谋的基木定义入手，分析了上市公司审计合谋产生的理论依据、上市公司审计合 谋产生的内在驱动力和外部环境、上市公司审计合谋的现状，为上市公司审计合谋及其治理研究提供理 论依据和实施建议。 关键词：上市公司；审计合谋；治理对策 Collusion and Governance Insights Audit Abstract With the development of capital markets, by 2014 year, listed companies scale up to 3500 families- Case auditing collusion of listed company in Chinas capital market often, serious harm to the interests of investors and other stakeholders, is not conducive to the healthy development of capital markets and market without timely treatment, will ruin the development of CPA. Audit collusion there are many causes, both internal and external environmental factors and so on. In order to prevent the auditing collusion, also needs to perfect the audit system, strengthen audit and supervision. Meanwhile, registered accountants and regulators still need to actively think about how to raise the level of professional quality and prevent the auditing collusion, minimizing the loss of audit conspiracy. This article States the basic definition of audit conspiring and analyzed the theoretical basis of the auditing collusion of listed companies and the inner drives of the auditing collusion of listed company auditing collusion of listed companies and the external environment, the status of theoretical basis for audit conspiring and its governance of listed companies and implement recommendations. Key words: listed company； auditing collusion； countermeasures TOC \o 1-5 \h \z 摘 耍 I HYPERLINK \l bookmark6Abstract II HYPERLINK \l bookmark8第一章绪 论 1 HYPERLINK \l bookmark101.1研究背景 1 HYPERLINK \l bookmark121.2研究意义 1 HYPERLINK \l bookmark1413研究思路 1 HYPERLINK \l bookmark16第二章中外文献回顾 2 HYPERLINK \l bookmark182.1国外研究现状 2 HYPERLINK \l bookmark202.2国内研究现状 2 HYPERLINK