Game Theory Analysis of Information Incomplete Disclosure in Auditing

摘要

Transferring management information to owners of enterprises is the responsibility of the operators. During financial auditing, auditors usually want to obtain sufficient and reliable financial information, while in fact they can only get a part of it in their auditing procedures. So the problem is how to utilize limited audit resources to get a meaningful understanding of the true value of the enterprise. In this paper, by building simple Game Theory models, we will try to discuss and analyze the audit coverage ratio in an environment of incomplete information disclosure, namely, to what extent the audit coverage ratio should be for auditors to achieve an optimum audit purpose.