| 审计合谋的成因与治理对策 |
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| 引用本文： | 林钟高,徐正刚.审计合谋的成因与治理对策[J].预测,2004,23(2):22-27. |
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| 作者姓名： | 林钟高 徐正刚 |
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| 作者单位： | 安徽工业大学,管理学院会计系,安徽,马鞍山,243002 |
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| 摘 要： | 审计合谋是审计理论和监管界的难题，本文在阐述审计合谋动因的基础上，引入博弈模型分析了审计合谋的基本形态，并通过对中西方公司治理结构与审计合谋相关性的比较，提出解决审计合谋、实现审计独立的措施。
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| 关 键 词： | 审计合谋 公司治理结构 审计独立性 |
| 文章编号： | 1003-5192(2004)02-0022-06 |
The Cause of Audit Conspiring and Its Governance Countermeasures |
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| LIN Zhong-gao,XU Zheng-gang.The Cause of Audit Conspiring and Its Governance Countermeasures[J].Forecasting,2004,23(2):22-27. |
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| Authors: | LIN Zhong-gao XU Zheng-gang |
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| Abstract: | Audit conspiring is a difficult question in the audit theory and the supervision circle. Based on the cause of audit conspiring, this paper introduces the game model into the basic forms analysis of audit conspiring, And through the relevant comparison about corporate governance in China and Western nations, this paper presents mensures to settle audit conspiring and to realize auditing independence. |
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| Keywords: | audit conspiring corporate governance auditing independence |
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