Certified Public Accountant Audit Conspiracy

CPA's function of assurance service is one of important footstone by which capital market works well in modern times.The professional independence of CPA is a essence premise for exerting their assurance service function.But,many cases of financial statement fraudulent practices involve CPA's auditing collusion.Auditing collusion is the action of forethought making fraud auditing information that for the sake of interests CPAs lost their professional independence during auditing financial statement.This action represents that auditors cater to audited units's demand of distorted providing false accounting information,so they make out the sham reports.This thesis bases on the theory of economic and characteristic of supply and demand brought into my dissertation.The author uses supply and demand as a main thread through the thesis.Firstly,writer expatiate the basic auditing collusion problem in which the main body of auditing collusion is classified the demand body and supply body.Secondly,three taches of auditing collusion are analysed which include mechanisms of demand,supply,coupling.Among these mechanisms, the demand of auditing collusion is inducement. Auditing collusion supply leads the likelihood of collusion.Coupling mechanism place a premium on collusion finally.Three taches act each other and structure auditing collusion operation mechanism .Finally,the thesis brings forth the integration govern system that includes fathering auditing collusion demand facets, ruling auditing collusion provider, improving exterior environment. If want to harness auditing collusion, we must pay attention to harmonizing of three aspects. Providing we do one thing and neglect another, the result will not be satisfactory. Fathering auditing collusion demand is foundation. Ruling auditing collusion provider is emphases. Improving exterior environment is sticking point.