獨立審計舞弊的博弈分析及對策研究-畢業(yè)論(已修改)
2025-06-20 06:54 本頁面
【正文】 鄭州大學(xué)西亞斯國際學(xué)院 本科畢業(yè)論文 題 目 獨立審計舞弊的博弈分析及對策研究 指導(dǎo)教師 閆貝貝 職稱 講師 學(xué)生姓名 李烜 學(xué)號 20211223330 專 業(yè) 審計學(xué) 班級 審計三班 院 （系） 商學(xué)院會計系 完成時間 2021 年 4 月 16 日 I 獨立審計舞弊的博弈分析及對策研究 摘 要 在當(dāng)今市場經(jīng)濟(jì)的大環(huán)境下，實施獨立審計的機(jī)構(gòu)為了獲取更多的利益報酬，在審計工作中選擇舞弊的現(xiàn)象已經(jīng)屢見不鮮。獨立審計工作作為審計監(jiān)督體系的重要組成部分如果出現(xiàn)舞弊，將會給與被審計單位有關(guān)聯(lián)的利益相關(guān)方，即投資者，債權(quán)人，財務(wù)報表使用者，監(jiān)管部門等造成巨大的損失，并給注冊會計師這一行業(yè)的信譽(yù)造成巨大的負(fù)面影響，對誠信執(zhí)業(yè)的會計師事務(wù)所帶來不利的競爭壓力和信任危機(jī)。本文將運用博弈論作為理論基礎(chǔ)，建立博弈模型，分析舞弊存在的相關(guān)方之間的博弈行為，就如何有效的避免審計工作中預(yù)將會出現(xiàn)的舞弊，提出針對性的對策，為獨 立審計行業(yè)治理舞弊現(xiàn)象提供理論參考。 關(guān)鍵詞 獨立審計； 舞弊； 博弈論 II Game Analysis and Countermeasures Independent Audit Fraud ABSTRACT In today39。s market economy, the environment, the implementation of an independent audit of the agency in order to obtain more benefits paid, select fraud in audit work has been mon phenomenon. Independent audit as an important part of the audit oversight system if there is fraud, it will cause huge losses to give the audited entity associated stakeholders, namely investors, creditors, users of financial statements, and other regulatory authorities, and to CPA reputation in the industry caused a huge negative impact on the integrity of the accounting firm practicing adverse petitive pressures and a crisis of confidence. This article will use game theory as the theoretical basis for the establishment of game model to analyze the behavior of fraud exist in the game between the relevant parties on how to effectively avoid fraud in the preaudit work will be put forward specific measures, namely the implementation of an independent audit Analysis and Countermeasure among agencies and regulatory bodies, and countermeasures implemented independent auditor and the audited entity and implementation between Analysis and Countermeasure between independent auditors provide a theoretical reference for the independent audit industry control fraud. KEY WORDS Independent Audit, Fraud, Game Theory 目 錄 中文摘要 ................................................... I 英文 摘要 .................................................. II 1 緒論 ..................................................... 1 ............................................. 1 ............................................. 1 ............................................. 1 2 獨立審計舞弊的博弈理論基礎(chǔ) ............................... 2 ................................. 2 獨立審計的含義 ............................................. 2 獨立審計的特征 ............................................. 2 ........................... 3 舞弊及獨立審計舞弊的定義 ................................... 3 獨立審計舞弊的種類 ......................................... 3 ......................................... 3
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