股票发行由核准制向注册制的迈进成为上市公司市场化的潮流，意味着监管部门由实质审核到形式审核的转变，同时更加强调了事中和事后的控制。这引起注册会计师、被审计单位管理层和监管部门这三方关系人博弈行为的改变。在上市公司注册制改革背景下，构建三方在完全信息与不完全信息的情况下的静动态博弈模型，分析各自在不同情况下的策略选择，探讨改进审计信息透明度的可行性建议，以提高审计质量，健全审计约束机制。%The stock issued by the authorization shifting to register system becomes a marketization trend of listed companies,which means that the supervisors shall form the transition from the examination of the substance to the essence.At the same time,more emphasis on control afterwards,which lead to this tri-parties game action changes of certified public accountants,the audited management and regulator.Under the background of listed company registration system reform,building three parties in the case of complete information and incomplete information of static and dynamic game model,analyzing the strategy choices of respectively under different circumstances and studying the feasibility suggestions of improving audit information transparency will improve the auditing quality and the mechanism of auditing constraints.
展开▼
