Analysis Of CPA Auditing Fraud Based On Game Theory

In the modern economic market,CPA audit fraud has become an obstacle to its speed of development.The existence of this problem will cause many adverse impacts in time,and the scope of this impact is very wide.In recent years,China's economic market has continued to grow and expand,but at the same time,more and more audit fraud incidents have occurred.This not only disturbs the pace of market economy development,but also infringes the interests of a large number of market investors,bringing in huge amounts of money.As an important part of the audit supervisory system,will have a very serious impact in the event of fraud,and it will cause losses to users of financial reports such as investors,corporate creditors,and securities regulators.Therefore,the issue of audit fraud has always been the focus of attention of our government and all walks of life,and it is also a common problem faced by the whole world.Therefore,it is very necessary to research and analyze the reasons why CPAs choose audit fraud,and put forward corresponding countermeasures according to the analysis results,so that CPAs can actively avoid audit fraud.This article analyzes a large number of literatures,uses game theory as the theoretical basis for the research,combined with the status quo of the audit industry in China and the analysis results,the supervisors,accounting firms,certified public accountants,and other aspects discussed and proposed feasible solutions to the problems for reference,I hope that the CPA can be supervised With the constraints of the parties,the balance of the market environment,the improvement of the right to speak,and the improvement of their own professional ethics,they independently choose to evade the irregularities of audit fraud,truly exercise their obligations as a market economy regulator,and establish the CPA in the hearts of the public.I hope that through the research results of this article,I can put forward reasonable suggestions to solve the problem of CPA audit fraud,remove the obstacles to the development of China's economic market,and make the CPA audit industry in China more mature and standardized.