審計合謀行為分析研究.pdf

1、上海大學(xué)碩士學(xué)位論文審計合謀行為分析研究姓名：楊旭梅申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：殷惠芬20041201AbstractBasedonthetheoryofprincipal—agenttoanalyzethereasonswhichiSdeemtotleconspiracyinauditing，researchshowesthattheconspiracyisaninevitablephenomenonineconomice

2、nvironmentSourcingfromthetheoryofasymmetricalinformationtheconspiracyinauditingisrelativetoecnomicenvironmentandthepolicyenvironmentWhichineludesenterpriseenvironmentauditingenvironmentandthelegalliabilityTheresearchshow

3、sthattheconspiracyhasthecharactersofbeingavoidedandundeletedSOinthisarticletheeffectiveeontrolofconspiracyiSseteduponthebaseofmotalwithtightlyexecutingrelatedregulationpolicyandlawAnalyzingmoralfromtheviewofeconomics，int

4、hefirsttime，quantitativelydefinemoralwhichbelongstothefieldofpsycologyandstudythegameactionofauditorandagentintheconspiracyofauditingtOsetupthemathematicsmodelbasedonmoral，gettheexpectingbenefitofauditwhichprovideallidea

5、tocontroiconspiracy缸therThesuggestionpresentedinthisarticleiSthatfoundingaauditingadministrationcommittee，obeyingmoral，completingcontractsystemandtoughlycontrolinglegalliabilityCanreducetheprobabilityofconspiracyinauditi

6、ngeffectivelyTherearefivechaptersinthisarticleteserchthet11esisofconspiracyinauditingInchapterone，describingthenationalandinternationalsituation；chaptertwoalltherelatedtheoryaregiventeserchthethesis；chapterthreeanalyzing