审计合谋的成因与对策分析

审计合谋的成因与对策分析(11000字)
摘 要：本文从审计合谋的基本理论出发，结合国内外的研究现状，归纳了审计合谋的特性。通过对审计合谋行为机制的产生原因，有针对性的提出相应的对策意见，从而达到防范、治理审计合谋的行为的目的。
关键字： 审计合谋；成因；治理

Audit conspiring to the reasons and countermeasures analysis
Abstract：This article from the basic theory of audit to conspiracy, combining the current situation of audit market in China, concludes the characteristics of audit to conspiracy. Through the behavioral mechanisms of audit conspiring reasons, targeted put forward corresponding countermeasures, so as to achieve the opinion to prevent and control the behavior of conspiring to the purpose of audit.
Key words: audit –plot；causes；governance