Assuming offices being rationale, the optimum audit quality is obtained for the lowest audit cost and the highest value of net audit value is obtained in order to improve the competitive superiority of the practices.
在假设事务所是理性人的基础上,为了使审计成本达到最低,寻求最优的审计质量;为了提升事务所的竞争优势,寻求审计净价值的最大值。
参考来源 - 基于博弈理论的会计师事务所竞争要素的研究·2,447,543篇论文数据,部分数据来源于NoteExpress
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