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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

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