The Behavior Analysis on Audit Conspiracy and Preventing Strategies
Weihua Fang · Beijing Hangkong Hangtian Daxue xuebao · 2007
With the aim of seeking the effective strategies for preventing audit conspiracy between the corporation and audit agency,this article analyses the conspiracy decision based on Expected Utility Theory.The tentative ideas of introducing the second auditor and peer review are discussed.In addition,relevant policy advices are proposed in the aspects of government administration,law institution,peer credit system,training and qualification test.