夏新电子案件中天健光华审计责任的分析.pdfVIP

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夏新电子案件中天健光华审计责任的分析.pdf

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目录 0 引言··························································································································1 0.1 研究背景和意义·····························································································1 0.2 文献综述·········································································································2 0.2.1 国外文献综述························································································2 0.2.2 国内文献综述························································································3 0.2.3 文献述评································································································6 0.3 研究思路与方法·····························································································6 0.4 论文的基本框架·····························································································7 1 注册会计师审计责任的基本理论··········································································8 1.1 注册会计师审计责任的涵义及分类·····························································8 1.1.1 注册会计师审计责任的涵义································································8 1.1.2 注册会计师审计责任的分类································································9 1.2 注册会计师审计责任形成的理论基础························································11 1.2.1 受托经济责任论···················································································11 1.2.2 侵权责任论··························································································12 2 天健光华在夏新电子案件中存在的审计责任问题及原因分析························14 2.1 夏新电子公司简介·······················································································14 2.1.1 夏新电子公司经营业务·····································································14 2.1.2 夏新电子公司财务报表的虚假陈述·································