审计合谋是审计理论和监管界的难题。
Audit conspiring is a difficult question in the audit theory and the supervision circle.
审计合谋严重影响了审计的独立性，具有严重的经济后果。
Auditing collusion influences the audit independence seriously, having serious economic consequences.
审计费用高于经济处罚，是大量审计合谋事件发生的原因之一；
The audit expense is higher than economical punishment, which is one of reasons that why audit plot usually occurs;
审计合谋严重影响了注册会计师审计的独立性，造成了严重的经济社会后果。
Audit collusion seriously affected the independence of CPA audit, and resulted in severe economic and social consequences.
审计合谋现象的存在直接影响到证券市场的有效运行，同时也使整个注册会计师行业遭到质疑。
Auditing collusion affects the operation of stock market directly and leads to question on the whole CPA profession.
通过对注册会计师和被审计单位博弈过程分析，可发现审计合谋现象极为隐蔽，有的则极为明显，有恃无恐。
Through game analysis of CPA and audited companies, we find that some auditing collusion is extremely covert, while others axe rather overt.
然后分析促使审计合谋行为发生的均衡条件，并且检验了间接委托模式下的模型对我国上市公司审计的适用性。
Then it analyses the equilibrium condition when the manager and the CPA colluded, and also checks up if the model is fit for the audit process of the listed company in our country.
本文在阐明注册会计师审计合谋形成机理的基础上，结合我国实际剖析审计合谋的动因，并提出防范和治理审计合谋的对策。
In this paper, on the basis of clarifying the formation mechanism of audit collusion of CPA, the causes were analyzed with the reality, and the prevention and control countermeasures were proposed.
审计需求的变异产生审计的形式需求方与实质需求方，而各自追逐的目标不一致导致了审计的形式需求方与审计方合谋。
The variation of audit demand produces the audit form demand and the audit essence demand, and the different goals of them lead to the auditing collusion by audit form demand and auditor.
在建设方、施工方与审计中介机构的信息不对称情况下，审计单位与施工方存在合谋的可能性。
Under the situation of asymmetric information among construction units, building sides and audit units, there is the possibility of collusion between audit units and building sides.
针对代理人的策略，委托人对审计师进行奖励以诱使其不参与合谋。
According to the agent's tactics, the principal lure the auditor not to participate in conspiring by rewarding him.
近日，因莫斯科上诉法院决定驳回普华永道会计师事务所关于法院裁定其与已破产的石油巨头尤科斯公司合谋制造虚假审计的上诉请求，普华永道会计师事务所在俄前景变得扑朔迷离。
The Moscow appeal court said it could not continue the hearings because Yukos, the co-defendant, had been liquidated, leaving PwC in limbo after months of pressure from the Russian government.
近日，因莫斯科上诉法院决定驳回普华永道会计师事务所关于法院裁定其与已破产的石油巨头尤科斯公司合谋制造虚假审计的上诉请求，普华永道会计师事务所在俄前景变得扑朔迷离。
The Moscow appeal court said it could not continue the hearings because Yukos, the co-defendant, had been liquidated, leaving PwC in limbo after months of pressure from the Russian government.
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