审计主体风险偏好差异透析——兼论规范审计市场行为  

An Analysis on the Differences of the Risk Preferences of Auditing Subjects——Also on the Regulation of Auditing Market Behavior

作　　者：段宏[1] 

机构地区：[1]西南交通大学经济管理学院,成都610041

出　　处：《软科学》2007年第2期52-55,共4页Soft Science

摘　　要：分析了导致审计主体产生风险偏好差异的因素,通过实证调研,得出由于会计师事务所存在着无风险套利机会,导致二者在评估风险时产生差异。This paper analyzes the factors resulting in the differences of the risk preferences of auditing subjects, and concludes that their differences in risk evaluation are due to CAPFS free - risk arbitrage opportunities through empirical investigation.

关 键 词：审计主体 风险偏好 套利机会 

分 类 号：F239[经济管理—会计学]