不同审计委托模式下审计合谋的博弈分析

Game Analysis on Audit Collusion under Different Audit Entrust Pattern

以不同审计委托模式下的审计关系为基础,从博弈论的角度,对审计直接和间接委托模式下经营者与注册会计师审计合谋的决策进行了分析,为找到审计合谋的根本原因,根治会计造假作了有益的探索。

On the Basis of audit relationship under different audit entrust pattern, the paper analyses the selections of Managers and CPAs in audit collusion from game theory, with the hope to find the real reasons of audit collusion so as to deter fraudulence from accounting practices.