| 会计报表审计风险博弈分析——注册会计师与被审计单位管理当局的博弈分析 |
| |
| 引用本文： | 高升. 会计报表审计风险博弈分析——注册会计师与被审计单位管理当局的博弈分析[J]. 岳阳职业技术学院学报, 2007, 22(4): 95-99 |
| |
| 作者姓名： | 高升 |
| |
| 作者单位： | 岳阳职业技术学院,湖南,岳阳,414000;湖南农业大学经济学院,湖南,长沙,410128 |
| |
| 摘 要： | 会计报表审计行为是外部经济委托代理关系的产物。但由于注册会计师与被审计单位管理当局之间存在着信息的不对称问题,以及贿赂等因素的影响,可能会导致注册会计师审计责任和审计风险的产生。本文讨论注册会计师与被审计单位管理当局的博弈分析。
|
| 关 键 词： | 审计风险 审计责任 博弈 博弈分析 |
| 文章编号： | 1672-738X（2007）04-0095-05 |
| 修稿时间： | 2007-05-25 |
Games Analysis on Audit Risk of Accounting Statements——Analysis Between the Registered Accountants and Audited Management Units |
| |
| GAO Sheng. Games Analysis on Audit Risk of Accounting Statements——Analysis Between the Registered Accountants and Audited Management Units[J]. Yueyang Vocational Technical College, 2007, 22(4): 95-99 |
| |
| Authors: | GAO Sheng |
| |
| Affiliation: | 1. Yueyang Vocational Technical College, Yueyang, Hunan 414000; 2.School of Economics, Hunan Agricultural University, Changsha, Hunan 414000 |
| |
| Abstract: | The accounting statement audit is the product of external economic relations agent.As information asymmetry exists between the registered accountants and audited management units,in addition to bribery and other factors,which may lead to auditing responsibility and audit risk for registered accountants.This paper gives a game analysis between the registered accountants and audited management units under various conditions. |
| |
| Keywords: | audit risk auditing responsibility games game analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
