审计风险的博弈分析

The Game Analysis of Audit's Risk

由于在审计监督行为中,审计与被审计单位作为矛盾的两个方面存在着信息不对称现象,从而导致审计结果与实际不符,产生了审计风险。据此,本文拟采用博弈论这一分析工具,主要从注册会计师与管理当局和注册会计师与监管机构两个方面建立模型,进行博弈分析。

In the audit behavior, there is the asymmetry information between the audit and audited sides, and it leads to fall short of audit result and facts. This produce the audit＇s risk. This paper will use the game analysis to build a model from two respects concerning to certified accountant and administrative authority, certified accountant and monitor organization, play chess and analyse.