本文从对策论角度对上市公司与审计事务所合伙作假这一现象进行了分析。

The paper analyzes the phenomena that corporations and audit offices collaborate to falsify from the game theory perspective.

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然而近年来，大量的审计师参与会计作假案表明我国审计质量存在着严重的问题。

However, during the past few years, overlapping scandal outburst of audit failure shows that audit quality is not high.

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对此，注册会计师应当采取相应的审计策略来遏制上市公司弄虚作假的行为。

So the CPAs should take audit strategies to prevent the financial fraud of the listed companies.

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安然会计作假遭到揭露，最终导致负责该公司审计的安达信（Andersen）倒闭。当时，安达信声誉所受到的打击促使客户纷纷逃离这家“五大”审计事务所。

Revelations of accounting fraud at Enron eventually led to the collapse of its auditor, Andersen, as the blow to its reputation drove clients to flee the Big Five firm.

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安然会计作假遭到揭露，最终导致负责该公司审计的安达信（Andersen）倒闭。当时，安达信声誉所受到的打击促使客户纷纷逃离这家“五大”审计事务所。

Revelations of accounting fraud at Enron eventually led to the collapse of its auditor, Andersen, as the blow to its reputation drove clients to flee the Big Five firm.

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