CAJ | 학술논문

分析我国审计市场供求现状,认为审计市场过度竞争是导致审计合谋的重要因素,分析了上市公司经营者与会计人员之间进行合作与举报的动态博弈过程,提出了扶持有实力的事务所进行合并重组,通过奖励会计人员治理审计合谋等建议。
분석아국심계시장공구현상,인위심계시장과도경쟁시도치심계합모적중요인소,분석료상시공사경영자여회계인원지간진행합작여거보적동태박혁과정,제출료부지유실력적사무소진행합병중조,통과장려회계인원치리심계합모등건의。
The auditing financial report of listed companies made by certified public accountants is regarded as the last line of defense to prevent financial fraud and protect the interests of small investors.However,numerous cases of auditing collusion suggest that the strategy of coping with auditing collusion should be re-examined.Through analyzing the conditions of auditing market supply and demand in China,this paper indicates that the excessive competition in auditing market is a key factor leading to auditing collusion.It also analyzes the process of dynamic game of cooperating and reporting between the operators of listed companies and the accounting staff and puts forward some suggestions： supporting the merger or reorganization of powerful accounting firms,governing auditing collusion through rewarding accountants.