| 独立审计的博弈思考 |
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| 引用本文： | 唐东晖.独立审计的博弈思考[J].财会通讯,2004(2). |
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| 作者姓名： | 唐东晖 |
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| 作者单位： | 长沙理工大学管理学院 湖南 |
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| 摘 要： | 本文从博弈论的角度对当前注册会计师与上市公司合谋产生的条件进行了经济分析,认为注册会计师卷入舞弊案件的原因是多方面的,竞争和短期利益是主要原因。同时,笔者从制度入手,对注册会计师治理提出了相关的建议。
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| 关 键 词： | 独立审计 博弈 合谋 制度安排 |
Game Analysis of the independent duditing |
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| Tang Dong Hui.Game Analysis of the independent duditing[J].Communication of Finance and Accounting,2004(2). |
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| Authors: | Tang Dong Hui |
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| Abstract: | This paper makes a deeply economical analysis on the condition of confiderate fraud between CPA and market company from the view of game theory and considers there are kinds of reason why CPA was involved in the accounting froud cases, competition and short-profit are the main causes. It put forward the relevant countmeasures of harness of CPA profession from the point of institution. |
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| Keywords: | independent auditing game confideration institution arrangement |
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