审计监管与违规审计的博弈论分析

Game theory analysis on regulation breaching audit and audit supervision

按照博弈论的观点 ,可能有违规审计行为的会计师事务所与执行审计监管的政府部门是相互博弈的主体 ,在不考虑职业道德因素的情况下 ,它们之间存在着互相以对方的行为模式来决定自己行为模式的规律。文章通过建立违规审计的一般博弈模型和处罚模型 ,运用实际数据 ,探讨了违规审计与审计监管的内在规律 ,认为要有效抑制违规审计行为 ,必须将监管面扩大到审计收费金额的 1/ 3,处罚力度应加大到没收非法所得并处以 3倍左右的罚款。

Based on the point of game theory, CPA firm and audit supervising authority may be a relative game body. Not considering the professional morality, it contains a regular pattern which both sides would take their action on it. By setting up an ordinary game model and another model for punishment, applying practical data, this article explores the internal regular pattern between regulation breaching audit and audit supervision and argues that a 1/3 audit fee should be covered by supervising; fraudulent gains should be confiscated; a fine should be three times of the said gains so as to bring the regulation breaching audit behavior under control.