Audit Collusion And Its Countermeasure Research Of The Listed Company

The Certified Public Accountant is the most independent auditing; it plays an important role in Chinese securities business to guarantee its stability and development in the past twenty years. Account book independently, objectively and justly audited by CPA provides users reliable information to make correct decision and plan the resources, therefore, CPA is sometime called economic police. However, in recent years, with the exposure of domestic and foreign corrupted case such as Enron, Qiongminyuan, Yinguangxia etc. the independent image of CPA encounters public's question. It seriously threatens the health development of the securities business and destroys the profession image of CPA.This article bends itself to expose the reason and mechanism of audit collusion and reason out interrelated countermeasure. At the same time, the credit system of the securities business and image of the audit can be remolded which can help the investor, creditor, government and other correlative person to make the appropriate investment decision basined on high grade accounting information. This article analyses the character, mechanism and reason of the audit collusion in our country through factor analysis, case analysis, games theory and so on. The research discovers:1. The net income that carried by audit collusion to the company and audit with quadratic direct ratio, with punishment coefficient, supervising probability and their anticipate to future inverse ratio.2. The condition that audit collusion occurs under the change income. The assignment proportion of the CPA is only with his discount factor inverse ratio, but with the company discount factor direct ratio. The achievement scope enhanced by the company with income coefficient, managing probability, CPA and company anticipate to future correlation.3. We can reduce even avoid the audit collusion by changing the balanced condition, such as making reasonable punishment, reducing income coefficient etc.