利用博弈論和戰(zhàn)略性推理來防止和發(fā)現(xiàn)舞弊【外文翻譯】

1、外文翻譯原文：UsingGameTheyStrategicReasoningConceptstoPreventDetectFraudINTRODUCTIONThiscommentaryreviewsacademicresearchfromseveraldisciplinesfinsightsregardinghowauditingstardsauditresearchcanassistauditsindetectingdeterring

2、fraudulentfinancialrepting(hereafterfraud).ReducingdetectingfraudisahighpriityintheauditprofessionaswitnessedbyrecentregulationsintendedtoimproveauditsabilitytodetectfraudsuchasSASNo.99theoftcitednotionthatactionstakento

3、reducetheprospectoffraudshoulddampenstockmarketvolatilityWallStreetJournal2002).Webelieveitwillbecomeanevenhigherpriityinthefuture.Someleadersintheprofessionarguethatunintentionalfinancialstatementerrwilldiminishbecauseo

4、ftechnologythatfuturedemfauditswilldependlargelyontheirabilitytodetectdeterfraud(Elliott2002).Accdinglyimprovingfrauddetectiondeterrencemaybecriticalftheviabilityoftheauditprofession.Webelievethatauditingstardsmustcompen

5、satefauditsjudgmentlimitationstoeffectivelydetectdeterfraud.Therefeweencouragestardsthatexplicitlyrecognizethestrategicnatureoffraudthathelpauditseffectivelyreasoninthefraudsetting.Ourreviewfocusesonassistingauditsinperf

6、mingthreekeytasks—fraudriskassessmentauditplanningauditplanimplementation—suggestsfourmainfindingsrecommendations?Currentfraudchecklistsmayinhibitauditsabilitytopredictfraud.Werecommendthatauditsstructuretheirfraudriskas

7、sessmentstofacilitateeffectivepredictionsprovideideasondoingso.?Becausetheauditcanmanipulatesomefraudcuesauditplanningshouldemphasizethatthesecuesmustbecautiouslyreliedonwhenassessingfraudrisk.twowouldhavesurrenderedtoth

8、eother.”InthissimpleexampleMiaritywouldhaveescapedifhecrectlyanticipatedwhatHolmesknew—aconceptknownas“commonknowledge“(Sunder2002).Sunder(2002313)discusseshowtheconceptofcommonknowledgeappliestoauditingnotesthatthisconc

9、epthas“barelybeentouched“inthefieldofauditing.Whilemostresearchersagreethatdeterminingpriknowledgeisdifficultauditstardsshouldattempttofacilitatethethinkingrequiredtopredictanauditeesresponse.Werefertotheauditsabilitytoa

10、nticipatetheauditeesresponsetoauditchoicesas“strategicreasoning.“Imptantempiricalquestionsincludehowtowhatextentindividualsengageinsuchreasoning(Camerer19901997).Explingpriresearchcanhelpclarifyhowauditstardsmightfacilit

11、atesuchjudgmentsLevelsofStrategicReasoningAuditingresearchspecifiesdifferentlevelsofstrategicreasoning.ZimbelmanWaller(1999)definereasoningthatisnotstrategicaszeroderreasoningspecifytwolevelsofstrategicreasoning:firsthig

12、herder.Zeroderreasoningmeansplayersonlyconsiderconditionsthatdirectlyaffectthembutnotothers.Theauditriskmodelsinglepersondecisiontheyimplyzeroderreasoning.Whenengagedinzeroderreasoningtheauditsimplyconsidershisownincenti

13、vessuchasauditfeessamplingcostspenalties.Theauditassessesmisstatementriskassumingauditeebehaviisnotaffectedbytheauditproceduresusedperfmstheaudittomaximizethecostbenefittradeoff.Ifauditeebehaviisnotaffectedbytheauditwhic

14、hseemsunlikelywhenfraudriskispresentthenzeroderreasoningisoptimal(FellinghamNewman1985)Incontrastfirstderstrategicreasoningmeansthattheauditconsidersconditionsthatdirectlyaffecttheauditee.Nowauditsassumethatauditeesuseze

15、roderreasoningdevelopauditplansthatconsidertheauditeesincentives.Fexamplewhenanauditeehasincentivestoconcealinfmationtheauditmodifiestheauditplantodetecttheconcealment.Howeverwhenassessingfraudrisktheauditdoesnotconsider