Auditing collusion influences the audit independence seriously, having serious economic consequences.
审计合谋严重影响了审计的独立性,具有严重的经济后果。
Auditing collusion affects the operation of stock market directly and leads to question on the whole CPA profession.
审计合谋现象的存在直接影响到证券市场的有效运行,同时也使整个注册会计师行业遭到质疑。
In these years, many auditing collusion erupted. Many CPA firm had been cancelled and a lots of CPA had been punished.
近几年来中外频频爆发审计丑闻案件,许多师事务所被撤销,大量注册会计师受到惩罚。
Abstract: in these years, many auditing collusion erupted. Many CPA firm had been cancelled and a lots of CPA had been punished.
摘要:近几年来中外频频爆发审计丑闻案件,许多会计师事务所被撤销,大量注册会计师受到惩罚。
Abstract: in % these years, many auditing collusion erupted. Many CPA firm had been cancelled and a lots of CPA had been punished.
摘要:近几年来中外频频爆发审计丑闻案件,许多会计师事务所被撤销,大量注册会计师受到惩罚。
Through game analysis of CPA and audited companies, we find that some auditing collusion is extremely covert, while others axe rather overt.
通过对注册会计师和被审计单位博弈过程分析,可发现审计合谋现象极为隐蔽,有的则极为明显,有恃无恐。
The variation of audit demand produces the audit form demand and the audit essence demand, and the different goals of them lead to the auditing collusion by audit form demand and auditor.
审计需求的变异产生审计的形式需求方与实质需求方,而各自追逐的目标不一致导致了审计的形式需求方与审计方合谋。
The variation of audit demand produces the audit form demand and the audit essence demand, and the different goals of them lead to the auditing collusion by audit form demand and auditor.
审计需求的变异产生审计的形式需求方与实质需求方,而各自追逐的目标不一致导致了审计的形式需求方与审计方合谋。
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