河北大学学报：哲学社会科学版
河北大學學報：哲學社會科學版
하북대학학보：철학사회과학판
Journal of Hebei University(Philosophy and Social Science)
2014年
3期
105~109
,共null页
审计制度、审计独立性、审计期望差距
審計製度、審計獨立性、審計期望差距
심계제도、심계독립성、심계기망차거
audit system; the independence of auditing; the gap of audit expectation
审计制度的建立对资本市场的健康发展至关重要，而其核心是审计的独立性。独立审计是公司外部治理的重要组成部分，唯有保持审计独立性，注册会计师才能发现和报告特定的违约行为。因此，保证审计质量、满足审计期望、缩小审计期望差距的核心是审计的独立性。运用泽尔腾“颤抖手精炼均衡”的静态博弈对审计博弈过程中政府监管、公司改聘权、审计收费等影响注册会计师独立性的因素进行博弈分析，为政府监管、市场选择提供理论依据，以此遏制财务造假案件的再次发生。
審計製度的建立對資本市場的健康髮展至關重要，而其覈心是審計的獨立性。獨立審計是公司外部治理的重要組成部分，唯有保持審計獨立性，註冊會計師纔能髮現和報告特定的違約行為。因此，保證審計質量、滿足審計期望、縮小審計期望差距的覈心是審計的獨立性。運用澤爾騰“顫抖手精煉均衡”的靜態博弈對審計博弈過程中政府鑑管、公司改聘權、審計收費等影響註冊會計師獨立性的因素進行博弈分析，為政府鑑管、市場選擇提供理論依據，以此遏製財務造假案件的再次髮生。
심계제도적건립대자본시장적건강발전지관중요，이기핵심시심계적독립성。독립심계시공사외부치리적중요조성부분，유유보지심계독립성，주책회계사재능발현화보고특정적위약행위。인차，보증심계질량、만족심계기망、축소심계기망차거적핵심시심계적독립성。운용택이등“전두수정련균형”적정태박혁대심계박혁과정중정부감관、공사개빙권、심계수비등영향주책회계사독립성적인소진행박혁분석，위정부감관、시장선택제공이론의거，이차알제재무조가안건적재차발생。
The establishment of audit system is vital for the healthy development of the capital market, and the core issue of audit system is the independence of auditing. The independent audit is an important mechanism of external corporate governance. Only by maintaining auditor independence, can the auditors find and report the particular breach of contract. Therefore, the auditor independence is the core issue for assuring audit quality, fulfilling audit expectations, and narrowing the audit expectation gap. This article will use the static game ＂trembling hand perfect equilibrium＂ which is created by Selten to analyze the factors, such as government regulation, CPA transforming accounting firms, the right of changing CPA, audit fees, etc. , which are on the audit expectation. This research can provide a theoretical basis for government regulation, in order to curb the recurrence of financial cases.
