审计独立性的博弈分析

注册会计师的独立性是一种抽象的精神状态,它是通过注册会计师在特定制度安排下的利益选择表现出来的,本文着眼于此,通过建立特定制度下注册会计师行为的博弈模型,从审计收费、注册会计师承担的责任、注册会计师不独立获得的额外好处、管理当局对注册会计师的处罚等方面分析注册会计师的独立性。

Analysis on the game of audit independence

The independence of Certified Public Accountants is actually an abstract psychic status, which is shown through the interest selection by Certified Public Accountants under particular institution arrangements. Based on such idea, the article build up the behavior game model for Certified Public Accountants under particular institution arrangements to analyze the independence issue of Certified Public Accounts from those five aspects: audit charges, responsibilities taken on by Certified Public Accountants, extra benefits for not to be independent, punishment to Certified Public Accountants by management.