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基于独立性风险的审计质量分析与制度设计 被引量:2

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摘要 论文首先阐述了审计独立性与审计质量之间的关系,然后分析了审计收费、非审计服务、审计轮换、基于判断的决策等独立性风险因素对审计质量的影响,最后运用重复博弈理论探讨会计师事务所与被审单位的行为选择,根据其均衡结果,设计了相应的制度来缓减独立性风险。
出处 《上海经济研究》 CSSCI 北大核心 2007年第5期38-43,57,共7页 Shanghai Journal of Economics
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