Game Analysis of Audit Relationships:under Risk-Oriented Mode
Wang Yu-rong · Audit & Economy Research · 2007
Under the risk audit of modern concepts to introduce complete information model Dynamic Game,this paper constructs and compares the traditional audit model and risk-oriented model about CPA audit,customers and government regulation Game tripartite relationship.Positive conclusions have been drawn to test the basic assumptions.It is concluded that in reducing malpractice and irregularities should not only increase punishment,but also increase the government's monitoring of dereliction of duty to punish,more importantly,it is the CPA application comprehensive audit risk-oriented mode.