The Research On Audit Conspiracy Governance Based On Auditor Incentive Effect

Audit failure comes with the existence of audit conspiracy,at the same time,companys with the low-quality of accounting information and the failure of audit market,hurts the rights of investors greatly,even worse,destroys the healthy development of certified public accountant industryAlthough our country adopts relevant recitification measures of audit conspiracy,because the incentive of auditors is improper,unscientific,imappropriate,which makes the governance effect of audit conspiracy is unremarkable.Therefore,through the analysis of the way how to encourage auditors to research the governance of audit conspiracy, in order to cutting the close economic relations between the auditors and the audit business, strengthens the punishment measures of certified public accountant industry supervise, which is the major idea of managing audit conspiracy, this discussion of the problem is based on the hypothesis of economic man, the theoretical foundation of game theory and principal-agent theory, it elaborates the production mechanism of audit conspiracy firstly, makes use of the game analysis between firms and auditors, comes to the conclusion: awarding auditors cannot effectively inhibit the audit conspiracy from the positive side, it even breeds audit conspiracy,the punishment of auditors can inhibit audit conspiracy effectively, and proposes the valid suggestions of strengthening the auditors'punishment and cutting the link between auditors'interest and audit income; secondly, making use of the above result, further constructs the two sides game based on the industry supervise, in order to discuss the punishment section of auditors, through the game analysis of earnings of supervise sectors and auditors, founds a model meeting with the requirements bases on principle-agent theory, and gains the section of punishment when auditors refuse to conspire by using the model, proposes that the punishment of auditors mainly on the economic punishment and when the punishment between certain section, it can inhibit the appearance of audit conspiracy effectively, and advises that through the measures of improving the frequency of industry supervise and the intensity of punishment, developing the notarization and commitment system of performance property, establishing the security machnism of performance property etc. to gover the audit conspiracy.