Game Analysis About The Auditing Of The Certified Public Accountant

Our country is in the process of establishing and perfecting the socialism market economy system. Under the condition of the market economy, in order to make the dispersive decision of the market participants go to the"social efficiency"direction, it is necessary to set up a self-contained information mechanism, which can lead the market participants to make out the rational economic decisions. If we want to advance the magnificent reform of the modern corporation system , perfect the commission-agent and supervise-motivate system of the modern market economy, we should use the CPA's effective judgement, and at the same time, it urges the development of the CPA's occupation.This paper analyzes every beneficial group in the auditing market and the relationship between them, points out the information asymmetry phenomenon, and the effect to the auditing behavior and sequence which the phenomenon brings. It also analyzes the weakness of the auditing supervision and control, and the impact that the social integrity brings to the auditing conspiracy. Through building some complete but unperfect information dynamic game models, it tries to discuss the market selection when it is under the auditing conspiracy condition and its solving strategies, using the game theory, and gives the corresponding countermeasures.Chapter I is the exordium. In the introduction, the paper mainly expounds the background that the auditing of the CPA is being in. It identifies that the auditing is essential in the market economic structure. Our government pays great attention to the intermediary services'building and development. In the early period of the reform and opening up, the CPA system was firstly resumed. After more than twenty years'development, the industry has already begun to taking a shape, the quality and professional level has increased rapidly. However, as one of the main monitor of the information quality, the CPA's figure is being frequently questioned because of a series of events, and it makes the industry face an increasingly severe test. Prolegomenon part is the...