基于不完全信息的扩展审计博弈比较及应用

Comparison and Application of Extended Audit Game Based on Incomplete Information

针对扩展审计博弈的不足及策略信息的不确定性,将审计博弃与统计抽样结合起来,研究不确定条件下,扩展审计博弈的扩展成本与利益转移、策略矩阵与审计风险、样本估计与内控评估,以实现审计师在不确定条件下的策略分析与选择.解决了动态博弈、风险计量系统性决策问题,提高了扩展审计博弈的可靠性与适用性.最后,给出了一个实例,用以演示扩展审计博弈过程,以证实该方法的有效性.

On account of the lack of extended audit game and the uncertainty of the policy informationin, this paper studies extended cost and benefit transfer, strategy matrix and audit risk, sample estimation and management assessment of extended audit game under uncertainty based on combining audit game and statistical sampling, in order to improve the reliability and the applicability of extended audit game by making policy analysis and selection of auditors in changing environment, and solving systematic decision-making problems of dynamic game and risk measurement in extended audit game. Finally, an example concerning practical problems is given to demonstrate the process of extended audit game and confirmed the truth of the effectiveness of the method.