A critical issue in auditing is provisioning of reasonable assurance that the financial reports are free from material … misstatements. The auditing detection problem can be viewed as a two-player game between the auditor and the auditee where the …

the auditees' demand for government performance auditing (GPA). Design/methodology/approach–This study acquired the data … legislative level is lower have more demand for the performance auditing; the respondents' knowledge about the GPA has not … increased their demand; the auditing penalty effects has negative impact on the demand for performance auditing and the …