关于审计独立性的博弈思考

On the Audit Independence of Game Theory

独立性是注册会计师行业赖以生存和发展的基石,在审计工作中发挥着重要的作用。会计师事务所对上市公司年终财务报告进行审计时是否选择独立,直接影响到出具的审计报告质量,进而影响到社会公众的利益。从博弈论的角度对这一问题进行思考,在构建双重博弈模型,并对博弈结果进行理性分析的基础上,可以更有效地提出防止会计师事务所与上市公司合谋的具体办法。

Independence is the foundation stone of the existence and development of CPA and plays an important role in audit work. Whether the accounting firm works independently or not on the year-end financial report of listed companies impacts on the quality of the audit report, and then affects the public interest. From the perspective of game theory, building a double game model and making rational analysis on the game results can effectively put forward specific methods to prevent the accounting firm conspires with listed companies.