1) audit collusion
审计合谋
1.
In a market without credit, more audit collusion will happen; but in a market with credit, collusion will be checked through AM.
审计合谋行为指审计机构屈服于客户压力对已经发现的错误或缺陷不作为的行为,本质上是一种市场间的博弈行为。
2.
This paper is going to research how to govern the audit collusion problem in the securities market from the perspective of audit consignment mode.
审计合谋及由其导致的财务舞弊,已经成为各国证券市场健康发展、投资者利益保护与投资秩序维护的主要公共政策问题之一。
3.
Audit Collusion is defined as that the CPA who loss their independence take the initiative to meet the entities\' needs, providing false identification or false statements about the financial statements.
审计合谋的定义为:注册会计师丧失其职业独立性的基本要求,主动迎合被审计单位财务造假、提供虚假会计信息的需要,而对财务报告做出虚假鉴证或虚伪陈述的行为并由此产生了审计合谋与财务报告舞弊的共生共存现象。
2) Auditing Collusion
审计合谋
1.
On Preventing the Auditing Collusion by Rewarding the Auditor;
奖励审计师与防范审计合谋
2.
Game equilibrium analysis framework for auditing collusion;
审计合谋的一个博弈均衡分析框架
3.
Research on the Control Mechanism of CPA s Auditing Collusion;
注册会计师审计合谋控制机制问题研究
3) audit plot
审计合谋
1.
Study on the financial report corrupt practices and audit plot;
财务报告舞弊与审计合谋研究
2.
The reasons for audit plot and the construction of its prevention system;
审计合谋的成因及其预防体系构建
5) A Study of Auditing Conspiracies
审计合谋问题研究
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条