| CPA auditing is a medi-system that corresponds the conflict among all the interest-allied bodies to avoid embezzlement when the economy developing with the society. In the CPA auditing system, each interest-allied bodies continually play the game for themselves interest. During the process of the game, it will be balanced when the parts in the game arrive to one point, and then the auditing standard is set up. But it is not the end, the standard will be varied as the game players' power changing during the progress of the economy.This paper review the history of occurrence and development of CPA auditing system, and analyze the character of the CPA auditing, then research the course of the occurrence and variance of American auditing standards with a method of game theory analysis. Base on the above research, we investigate Chinese auditing standards after the reform and opening. We discover a series of problems and disadvantages in our auditing system, and give some advices.We make up of this paper with five parts:First part, the review of the paperFirstly we review the literature about CPA auditing standards in order to find the disadvantages of the current study. Define and explain our theory and the method in the paper.There are some theories to research the CPA auditing standard at present: supply-demand theory, transaction cost theory and agency cost theory. We find that these theories can't explain CPA auditing very well. The supply-demand theory can't give a very well description of the economic cause behind the supply and demand and the rule of variance of supply and demand. Transaction cost theory can't give a good conclusion about the occurrence of the CPA auditing standard. And Transaction cost theory consider the transaction cost is the only reason for the appearance of the auditing standards and agency cost theory is not comprehensive when it explaining the existence of the auditing.There are some disadvantages about the agency cost theory: firstly entrusted... |
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