论文部分内容阅读
本文从诉讼回避制度的三大诉讼法进行横向和纵向比较,剖析其法律价值,将其运用在建立规范化、系统化、科学化的审计回避制度程序上,以保证审计实践的可操作性和审计报告的客观公正性。
This article from the three major litigation law avoidance system to conduct horizontal and vertical comparison, analysis of its legal value, its use in the establishment of a standardized, systematic and scientific audit avoidance procedure, in order to ensure the operability of the audit practice and audit The objective and fairness of the report.