【摘要】 本文从博弈论的角度对会计师事务所的“低价揽客”行为进行分析,认为“低价揽客”使会计师事务所在审计定价方面陷入“囚徒困境”,进而加剧了事务所之间的恶性压价竞争,降低了审计质量,加大了审计风险,导致事务所的人才流失,影响会计师事务所的可持续发展,并进一步分析了“低价揽客”的成因和提出了相关建议。更多还原

【Abstract】 This paper makes an analysis on low balling of accounting firms from the view of game theory and believes that accounting firms is involved in prisoner’s dilemma by low balling. Furthermore, low ball brings some problems, such as pushing the competition among accounting firms, reducing the audit quality, improving the audit risk, making the brain drain and affecting the development accounting firms. Therefore, the paper makes a deeply analysis on the reasons of low balling and puts forward some suggestions for solving the above-mentioned problems.更多还原