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The Economic Analysis of the Behavior of Auditors

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DOI: 10.25236/busem.2017.52

Author(s)

Cheng Huan Ling

Corresponding Author

Cheng Huan Ling

Abstract

This paper proposes three economic hypotheses from the three classic assumptions of economics: the hypothetical rational man hypothesis, the incompleteness of information, and the assumption that opportunistic behavior is assumed to be an economic analysis of the behavior of the auditors. At the end of this paper, a brief summary is made, and three policy recommendations are made on the audit behavior norms based on three economic assumptions.

Keywords

Behavior Auditors, Economic Analysis, Economic Trend.