谈美国民间审计法律责任规范
On American Civil Audit Legal Responsibility Norm
为规避审计风险,本文从完善审计法律法规、规范审计程序和推行双向承诺制度等方面做了有益的探讨。
In order to avoid the audit risk , the text made beneficial discussions in many ways , including standardizing audit formality , practicing two-way compliance institution and so on .