| 胁迫威胁下的审计独立性问题研究 |
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| 引用本文： | 余玉苗,张婷.胁迫威胁下的审计独立性问题研究[J].财会通讯,2004(2). |
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| 作者姓名： | 余玉苗 张婷 |
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| 作者单位： | 武汉大学商学院，武汉大学商学院 湖北 武汉 430072，湖北 武汉 430072 |
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| 摘 要： | 审计独立性是决定审计质量能否得到保证和审计目的能否实现的关键因素。在我国,审计人员受被审单位管理当局胁迫而出具不实审计报告的问题十分突出,胁迫威胁的存在严重地影响了审计的独立性。本文试图通过博弈分析来专门探讨经营者的胁迫威胁对审计人员独立性的影响,并据此提出保护审计独立性的有效手段。
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| 关 键 词： | 审计独立性 胁迫威胁 博弈分析 |
An Analysis of Auditor Independence Under Intimidation Threat |
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| Yu Yumiao Zhang Ting.An Analysis of Auditor Independence Under Intimidation Threat[J].Communication of Finance and Accounting,2004(2). |
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| Authors: | Yu Yumiao Zhang Ting |
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| Institution: | Wu Han University |
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| Abstract: | Auditor Independence is crucial to audit quality and the achievement of audit objective. However, in our country, auditors are easily threatened into issuing false audit opinions by the intimidation of their clients.The intimidation threat impairs the auditor independence greatly.This paper trys to find out the impact of intimidation threat on auditor independence through game analysis and put forward some effective safeguards for protecting auditor independence. |
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| Keywords: | Auditor independence Intimidation threat game analysis |
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