摘要
运用动态博弈模型,对公司、注册会计师和监管部门的行为进行博弈分析,探讨导致审计失败的原因,并提出规避或减少审计失败的措施。
This paper makes use of the dynamic games analysis model, games analyses on the action of company, CPA and supervisory institution, discusses the cause of distortion of audit, puts forward some measures that avoid or decrease distortion of audit.
出处
《东北电力学院学报》
2005年第5期1-4,12,共5页
Journal of Northeast China Institute of Electric Power Engineering
关键词
审计失败
动态博弈
均衡
Distortion of audit
Dynamic games
Equilibrium
