上市公司审计合谋及其应对措施

上市公司审计合谋及其应对措施(15400字)
摘 要：近年来,上市公司审计合谋在我国证券市场屡屡发生,已使社会公众对当前注册会计师在证券市场发展过程中的经济鉴证作用发生质疑,若不及时治理,不仅会断送注册会计师事业的发展,还会影响证券市场健康发展。本文通过剖析审计合谋的深层次原因,借鉴西方在治理审计合谋过程中的有关经验,提出了治理上市公司审计合谋的一些对策。
关键词：上市公司；审计合谋；原因分析；对策

Listed Company Audit in Collusion and Countermeasures
Abstract: In recent years, a listed company audit conspiracy in our securities market, already ahead of the community for the cpa in the stock market in the development process as a role in the economic evidence about that time, will not only that the development of the cause of certified public accountants will also affect securities market. the healthy development of the audit conspiring to the deep-rooted reasons for western in the conspiracy of the relevant experience, for conspiring to some of the listed company audit plan.
Keywords: Cpa ； the listed company ； audit systems analysis ； countermeasures conspiracy ；