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.
出处
《软科学》
CSSCI
2007年第2期52-55,共4页
Soft Science
关键词
审计主体
风险偏好
套利机会
auditing subjects
risk preference
arbitrage opportunity
