审计合谋的决策行为分析及其阻止策略

北京航空航天大学学报（社会科学版） ›› 2007, Vol. 20 ›› Issue (3): 30-34.

审计合谋的决策行为分析及其阻止策略

陈扬众, 方卫华

北京航空航天大学公共管理学院, 北京 100083

收稿日期:2006-09-22 出版日期:2007-09-25 发布日期:2010-10-21
作者简介:陈扬众(1983-),男,江西赣州人,硕士研究生,研究方向为公共政策.

The Behavior Analysis on Audit Conspiracy and Preventing Strategies

CHEN Yang-zhong, FANG Wei-hua

School of Public Administration, Beijing University of Aeronautics and Astronau tics, Beijing 100083, China

Received:2006-09-22 Online:2007-09-25 Published:2010-10-21

摘要/Abstract

摘要：

为寻求阻止上市公司与审计中介机构合谋的有效策略,论文运用期望效用理论分析合谋的决策行为,对中国审计合谋产生的原因进行现实性分析,在此基础上探讨引入第二审计员和同业互查制度的两种策略。笔者主张引入同业互查制度,并在政府管理方式、法律制度、行业信用机制、培养和资格考核等四个方面提出相关政策建议。

关键词: 审计合谋, 期望效用, 第二审计员, 同业互查

Abstract:

With the aim of seeking the effective strategies for preventing audit conspiracy between the corporation and audit agency, this article analyses the conspiracy decision based on Expected Utility Theory. The tentative ideas of introducing th e second auditor and peer review are discussed. In addition, relevant policy adv ices are proposed in the aspects of government administration, law institution, peer credit system, training and qualification test.

Key words: conspiracy, expected utility theory, the second auditor, peer review

中图分类号:

F239

陈扬众, 方卫华. 审计合谋的决策行为分析及其阻止策略[J]. 北京航空航天大学学报（社会科学版）, 2007, 20(3): 30-34.

CHEN Yang-zhong, FANG Wei-hua. The Behavior Analysis on Audit Conspiracy and Preventing Strategies[J]. JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A, 2007, 20(3): 30-34.