Research On The Union Of Audit Interests

The Union of audit interests is the action that the CPA who lost independence in order to maximize their self-interests, to meet the false and distorted information provided by the accounting and made false statements and identification, eventually led to the premeditated, "the audit information distortion". Based on the theory of behavior and risk factor theory, with the survey and the visit, this paper establish the League of causes associated with the interests of the audit evaluation index system from the view points of behaviors subject and risk factor according to the theoretical analysis about the reason of the union of audit interests, and select Network AHP model for computing, the purpose is to find out the key factors which led to the union of audit interests, so as to give policy guidelines from a new view to avoid the union of audit interests took place, and then provide references for promoting the healthy development of the audit.