审计合谋与财务报告舞弊共生和治理研究

审计合谋与财务报告舞弊共生和治理研究

摘  要:审计作为防范企业财务报告舞弊的重要社会经济机制之1，其本身的健康运行10分重要，审计合谋的存在使得财务报告舞弊的防范体系失去了最后屏障。本文试图从金荔科技案例出发，引出审计合谋与财务报告舞弊存在的现象，分析审计合谋与财务报告舞弊共生的表现及原因，再从博弈的角度进1步分析经营者与注册会计师审计合谋决策以及产生审计合谋与财务报告舞弊共生的条件及原因，最后提出应当采取综合性治理的措施以及对策。

关键词:审计合谋；财务报告舞弊；共生；博弈分析；治理对策

THE INTERGROWTH AND GOVERNANCE FOR AUDIT COLLUSION AND FINANCIAL REPORTING FRAUD
 
Abstract: Audit as one of the most important socio-economic mechanism to against financial reporting fraud， it’s own healthy circulation is very important .  Audit collusion makes the protecting system of fiinancial reporting fraud lose the final barrier. From the case of HuNan HengYang JinLi Techology(agricultural) CO-LTD, this article attempts to draw out the phenomena which appearing in audit collusion and the financial reporting fraud and analyzes the represent and reasons  for intergrowth of audit collusion and financial reporting fraud, then ulteriorly analyzes the selections of  managers and CPAs from the Game Theory to find out the real reasons for audit collusion. Finally, this article proposes that we should adopt comprehensive handling measures and countermeasures to solve the problem.

Keywords: auit collusion;financial reporting fraud;intergrowth;game analysis;countermeasure