关于审计质量问题现状的博弈分析

审计质量是注册会计师和会计师事务所的生命,但我国资本市场上一系列审计舞弊事件的发生(如“银广厦”、“郑百文”等),造成了审计职业界的信誉危机。针对这些问题,本文着重从注册会计师与事务所质量控制制度、被审计单位以及审计报告使用者的博弈关系来考察。根据博弈分析的结果,并结合目前我国会计和审计市场不成熟的现状,提出了提高事务所审计质量的相关对策。

A Game Analysis of the Status Quo of Audit Quality

Audit quality is the lifeline of certified public accountants and auditing firms. But with a series of auditing fraud events appear (such as "Yin guangxia" ," Zheng Baiwen ")in our capital market, people begin to query audit quality of certified accountants. This paper focuses on the quality controlling system of certified accountants and firms, and on the game playing between the audit objects and relevant subjects which use audit reports. Then, it analyzes our premature state of accounting and auditing market. Finally the author puts forward some countermeasures for improving audit quality.