摘要:注册会计师作为独立性最强的群体，自1980年注册会计师制度恢复以来，为保证我国证券市场的稳定和发展发挥着重要的作用。然而，随着注册会计师队伍的不断壮大和审计市场竞争的日趋激烈，注册会计师和上市公司的审计合谋现象愈演愈烈，严重威胁到我国经济市场的健康有序发展和投资者的资金安全，从而使注册会计师独立、客观、公正的形象顿时受到公众的质疑。本文在查阅大量审计合谋理论和研究成果的基础上，通过对审计合谋相关理论的深入分析，结合我国当前市场经济运作过程中审计合谋的现状，从审计合谋的根本原因、直接原因、内部原因、社会原因等四个方面分析审计合谋的原因，进而从政府和相关部门、上市公司、会计师事务所和注册会计师等三个角度出发，提出治理我国上市公司审计合谋的对策，不足之处敬请指出。

关键词：上市公司；审计合谋；原因；治理；探讨

Abstract:As the independence of the strongest groups, Certified Public Accountants plays an important role in maintaining the stability and development of China's securities market since Certified Public Accountant system recovery in 1980. However, with the steadily increasing numbers of Certified Public Accountants and increased fierce competition of the audit market, the conspired phenomenon between certified public accountant and the audit of listed companies is likely to grow in intensity, which poses a serious threat to the healthy and orderly development of China's market economy and investors' money safety. Hence, the independence, objective and impartial image of Certified Public Accountants have been questioned by the public. This paper poses an in-depth analysis of audit conspiracy theory based on referring to a large number of audit conspiracy theories and research findings. It analyzes the reasons of the audit conspiracy from the fundamental causes, direct cause, internal reasons and social reasons combined with the collusion of the temporary situation of China's market economy process audit. And then put forward the countermeasures of the governance of listed company audit conspiracy from the government and relevant departments, listed companies, accounting firms and certified public accountants etc. If there are inadequacies, please indicate.

Key Words：Listed Companies；Audit Conspiracy；Reasons；Control；Investigate

审计合谋是上市公司与注册会计师或会计师事务所相互勾结的结果。究其原因，笔者认为，我国审计监督制度滞后、审计独立性缺失、社会诚信缺失等审计现状，诱使注册会计师在面对“僧多粥少”的市场，面对漏洞百出的监管制度，最终选择了放弃职业操守去迎合审计客户，接受他们的“贿赂”。利益驱使他们选择合谋，制度纵容了他们的合谋行为。也就是说，审计合谋产生的背后是委托代理双方利益关系的存在；那么，治理它的难点就在于其隐蔽性强和主观性强的特点。因为它比纯粹的会计舞弊更加隐蔽，危害程度更加高，而二者往往又同时存在，所以审计合谋是财务舞弊的催化剂，更是扰乱经济秩序的始作俑者。因此，在我国经济发展的关键时刻，必须综合治理我国上市公司审计合谋现象，有效的阻止审计合谋的发展和蔓延。