Research on the Audit Failure Based on the Perspective of Manager Behavior Game

Abstract

The ever-changing external economic environment brings new challenges to the audit supervision department to strengthen the management of audit failure. This paper analyzes the relationship between audit failure and the mechanism of stimulation and punishment based on the game theory analysis model of managers' behavior in project management. In order to avoid the audit failure, this paper provides effective analysis tools and suggestions to improve the mechanism of current incentive and punishment in the final.