Abstract: Considering that the players of auditing collusion are always bounded rationality, the strategies’ choice on the interaction between the manager and auditor is studied by using evolutionary game theory. The results show that when the payoff for manager’ finance information manipulation is lower than the cost, the manager reports the true information; when the payoff for auditing collusion is smaller than the cost, the auditor rejects collusion. When the payoff for auditing collusion is large, also the probability of finding auditor collusion is small and the penalty of auditing collusion is light, then the auditor is more likely to taking collusion action. Monitoring the auditing collusion strictly and punishing auditing collusion heavily can proof auditing collusion.