| 混合策略下注册会计师与管理当局的博弈模型分析 |
| |
| 引用本文： | 李丹.混合策略下注册会计师与管理当局的博弈模型分析[J].顺德职业技术学院学报,2008,6(4):37-41. |
| |
| 作者姓名： | 李丹 |
| |
| 作者单位： | 顺德职业技术学院,经济管理学院,广东,佛山,528333 |
| |
| 摘 要： | 建立了混合策略下注册会计师与管理当局的博弈模型，并对模型进行了求解与分析，从模型分析中得到启示。提出降低管理当局与注册会计师“合谋”概率、提高审计独立性的有效措施。
|
| 关 键 词： | 审计独立性 博弈模型 混合策略 |
Model Analysis of the Game between CPAs and the Administration under the Combination Strategy |
| |
| Authors: | LI Dan |
| |
| Institution: | XIE Chun-hui (Guangdong Shenling Air-conditioner Equipment Co. , Ltd. ,Guangdong Foshan 528300,China) |
| |
| Abstract: | A model of the game between CPAs and administration in the listed companies is constructed under the Combination Strategy.With the analysis of this game model,effective measures are suggested to reduce the probability of cahoots between CPAs and the administration,and to improve the auditing independence. |
| |
| Keywords: | auditing independence game model Combination Strategy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
