制度变迁、注册会计师选聘权配置与独立审计制度演变

本文采用进化博弈分析方法,分析并提出了在两种不同审计制度发展路径中不同的历史逻辑起点。由于独立审计制度历史逻辑起点的不同,注册会计师所采取的进化稳定策略也不同,进而形成了不同的独立审计习惯和规则以及对历史发展的路径依赖。因此,相对于市场经济国家而言,我国独立审计制度的建立面临着更为独特的社会环境,需要采取不同的应对政策。

System Evolvement, Right to Select and Engage Auditor and Development of Independent Audit System

This article,by making use of Evolutionary Game Theory Analysis to analyze the market developing scale of the auditor trade system and administrative promotion mode,brings forward that,under different configuration of the right to select and engage,auditor may form different Evolutionary Stable Strategies,as well as form different practices and regulations of independent audit and historical path dependence in the development of the independent audit system due to the different historical logic start.Finally,this article puts forward some policy proposals to promote the development of China's auditor trade because of Chinese specific economic environment.