The Game Analysis on Audit Risk in the Disinformation Accounting Condition
MA Shu-cai · Journal of Liaoning University · 2007
From the point of accounting disinformation,the game analysis model on audit risk is established.On the basis of solving the model,the game between CPA and the managers of enterprise is analyzed.The conclusion is that CPA would rather present mistaken suggestion to entertain some audit risks at the temptation of interests.Therefore,at present there is a conspiracy between CPA and the managers of enterprise under auditing in audit market in China.