探析民间审计责任.docVIP

探析民间审计责任 ［安商要］随着我岡经济体制改革的深入，社会主义市场经济体系的建立，民间审计在经济建 设中发挥着越來越重耍的作用。民间审计必须对企业提供的财务会计信息进行鉴证，审计质 量的可靠性直接影响财务会计信息的町信度。这就产生了本文所要研究的课题——民间审计 责任。审计因受托经济责任的产生而产生，就民间审计而言，它的产生和发展同样受到其所处 的特定社会受托经济责任关系的直接制约。本文将从审计职责范围，审计责任对象W个基础 问题入手，阐明民间审计职业责任，论述民间审计法律责任形成的原因及形式，并进一步阐 明我国民间审计的法律责任，探索民间审计组织体制改革。 ［关键字］民间审计责任注册会计师 The Responsibility Of Social Audit [Abstract] Accompanying the deepening reform of economic system and the establishment of socialist market economy in our country, CPA audit will play a more and more important role in the economic construction.CPA firms must testify financial and accounting information that provided by the enterprises.The reliable information of financial and accounting must be based on the audit quality. In this situation, the research subject of this paper CPA firms responsbilities have to be raised. Auditing was produced because of accountability theory, and this theory can also be used in CPA audit. To research the responsbilities of CPA audit, it is necessary to analyse the theory of accountability, so that we can acheive the result that is objective.This chapter attempts to research the basic problems: the scope and object of CPA audit responsibilities, to make clear the professional duty of CPA audit, to explore the reasons which legal responsbilities of CPA audit has been developed and the form of legal responsibilities, to state the legal responsbilities of CPA in details, and on this basic discussion, to research the reform of CPA firms, solving the systematic problems which affect the development of CPA and cause the problems of CPA audit responsbilities. [Key word] Social Audit Responsibility CPA Standard. 目录 TOC \o 1-5 \h \z — 引 W 1 HYPERLINK \l bookmark3 \o Current Document \h 二、 民问审计责任 2 HYPERLINK \l bookmark4 \o Current Document \h （一） 民间审计责任涵义 2 HYPERLINK \l bookmark5 \o Current Document \h （二） 民间审计责任对象 3 HYPERLINK \l bookmark6 \o Current Document \h （三） 审计职业责任的A容 4 HYPERLINK \l bookmark7 \o Current Document \h （四） 审计职业责任的范鬧 4 HY