Study on Alliance of Audit Interests Based on Analytic Network Process

摘要

In a rapidly changing economic environment, the action about the alliance of audit interests acted by certificated public accountant (CPA) and manager of the public company made a great loss for the Company owners, potential investors and the public. The credibility of Certified Public Accountants for the whole has been received unprecedented attention. And the action also brought new challenges for regulators to strengthen supervision and control. This paper gives a fresh model which is Analytic Network Process (ANP), we can use it to study how we can get out of the alliance of audit interests standing at new position and with a new perspective. And constructed the index system which impact auditors of the lack of professional ethics,using the advantage of Analytic Network Process, taking into account the various impacts between indexes. So that the evaluation of the results was more scientific and rational. At last,the advises were given for regulators to improve the current mechanism for incentives and punishment.