Models From The Perspective Of Violations CPA Audit Responsibility For Fraud

In recent years,especially since the beginning of 21st century,Capital market frequently happens financial report fraudulent Practices case at home and abroad,involving arriving at a certified Public accountant's audits the conspiracy Problem,makes investors heavy losses,marketplace confidence be lowered to freezing point. Under such background,research the Phenomenon coexisting of false financial report and auditing collusion,analyses the cause,discuss the method of the government,believe that the force has important Practical or immediate significance to stable capital market and the Public who improves an accountant or audit industry. This article promulgated our country's chartered accountant to audit the corrupting practices responsibility aspect to have chartered accountant and the regulatory authority coordination corrupting practices serious, the small Accounting firm audit corrupting practices situation must large-scale serious, the current law system audit the corrupting practices responsibility determination to chartered accountant to be more unclear than, penalty dynamics insufficient and so on questions; Introduces the contrary model, and audits corrupting practices responsibility to present chartered accountant type and under the contrary model chartered accountant audits the corrupting practices responsibility to determine that has carried on the elaboration; Used the information asymmetrical theory, the prestige theory, the gambling theory as well as the deep pocket theory analyzed the management and between the audit has the risk reward which the serious information symmetry, audit corrupting practices did not bring and pays the social cost unbalancedly, to lack chartered accountant origins and so on prestige restriction mechanism; Proposed that should in increase the information in the contrary balance model to disclose degree Q realizes the information sharing, to enlarge the corrupting practices audit responsibility punishment dynamics F to enhance the contrary cost, to increase income H which in the contrary balance model the prestige obtains to increase the contrary price, by the contrary gambling model coordinated benefit rights and interests and chartered accountant the benefit, in the contrary gambling model optimizes the regulatory authority and chartered accountant's gambling, consummates chartered accountant the corrupting practices audit responsibility countermeasures and so on legal regime.