摘要
本文基于博弈理论视角利用博弈树法对上市公司管理当局与审计人员的串谋过程进行了分析。并旧事重提,以过去几年来我国上市公司审计失败为例,用归纳法和演绎推理法论证了我国上市公司审计中存在着串谋现象。
Based on the game theory,and using the method of game tree,the paper analyzes the process of collusion between the Management of listed companies and auditors.Taking the auditing failures that happened in the listed companies in China over the past few years,it uses the method of inductive and deductive reasoning to demonstrate the audit collusion in the listed companies in China.
