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随着社会和经济的飞速发展,注册会计师作为一个特殊的经济主体在经济运行中发挥着越来越重要的作用,他们提供的审计服务质量的好坏对整个经济机制的运行都产生着至关重要的影响,作为关系到整个审计行业生存和发展的关键问题,注册会计师的法律风险责任成为理论界和实务界一致关注的焦点问题。本文对目前我国独立审计法律风险责任的现状进行分析,提出我国独立审计法律风险责任承担中存在的不足以及造成这些
With the rapid development of society and economy, CPAs, as a special economic entity, play an increasingly important role in the economic operation. The quality of auditing services provided by CPAs has a bearing on the operation of the entire economic mechanism Important impact, as the key issues that affect the survival and development of the entire audit industry, CPA’s legal risk liability has become the focus of attention both theoretically and practically. This article analyzes the status quo of the current legal liability of independent auditing in our country, points out the shortcomings in the legal liability of independent auditing in our country,