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企业审计过程中的博弈分析

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摘要 本文详细分析了在企业审计过程中利益相关方之间的博弈问题,指出在审计过程中,主要存在投资人与经营管理者之间的博弈,投资人、经营管理者和审计师之间的博弈,大股东、小股东和审计师之间的博弈,试图对上述博弈问题进行全面分析,为将来制定更加合理的审计制度提供一定参考。
作者 邓正华
机构地区 重庆教育学院
出处 《商场现代化》 2009年第24期38-38,共1页
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