审计法律责任

协调CPA职业界与法律界对CPA审计法律责任的判定

Harmonize the judgment of CPA profession and law profession about the legal liability for the audit of CPA

如何判定CPA的审计法律责任，CPA职业界与法律界一直存在着不同的认识。

How to judge the legal liability for the audit of CPA , there are different views between CPA profession and law profession .

本文通过论述我国CPA法律责任的涵义和规避独立审计法律责任的策略，阐述了CPA法律责任的现状，存在问题以及相关解决思路。

The thesis concentrates of discussing the solution to the defects in current regulations on CPA law liability ; and probes into how to evade the law liability of independent auditing .

论审计法律责任的确定与免除

On Decision and No - duty of Audit Law Duty

再次，明确审计法律责任，建立民事赔偿机制；

Moreover , make audit legal liability clearly , set up civil compensation mechanism ;

谈美国民间审计法律责任规范

On American Civil Audit Legal Responsibility Norm

文章最后从观念层面、法律层面和相关配套制度入手，探讨完善我国政府审计法律责任追究机制的途径和措施。

Finally the article discuss the way of perfecting government audit legal liability to investigate the mechanism of our country from idea aspect , legal aspect and correlation necessary system .

本文全面论述了审计法律责任确定的标准、审计法律责任的归责与免责条件、审计法律责任的实现方式等问题。

The paper discuses some problems of the standards of deciding responsibility of audit law , the conditions of attribution and no-duty of audit law , and the mothods of realizing responsibility of audit law .

摘要本文对民间审计法律责任产生的原因进行了分析研究，并从注册会计师行业和审计师个人两个角度，就如何规避审计法律责任提出了建议。

Based on the anylisis of the reasons arising from the civil andif legal liability , this paper pus forwarol some suggestions on how to avoid the legal responsibility from the perspective of the certified public accountants & anditors .

审计行为及其法律责任的博弈分析

A Game Analysis of Auditing Behavior and Its Legal Responsibility

论公司财务审计的CPA民事法律责任

A Discussion of CPA 's Civil Obligation on the Company 's Financial Audit

上市公司审计失败的民事法律责任研究

A Research on the Civil Liability Caused by the Audit Failure of Listed Company

刍论审计风险与审计法律责任

On Audit Risk and Audit Legal Liability

有效地降低审计风险与规避法律责任是运用审计重要性水平的出发点和归宿。

It is the starting point and goal for gasping audit materiality and its level to reduce audit risk and avoid legal responsibility effectively .

美国连串的会计造假丑闻，除了孕育了跨境性的【2002萨班斯&奥克斯利法案】（SOA）外，也速使各国政府进行改革，改革增加会计师的审计职业责任和审计法律责任。

Apart from breeding the supranational Sarbanes-Oxley Act of 2002 Corporate scandals in United States have urged governments of other countries to proceed reforms .

审计报告对审计人员的法律责任同样会产生重要影响。

The audit report has been used to influence the auditor 's legal liability .

审计服务的有效需求和审计法律责任最终决定上市公司审计质量。

Therefore , earnings management is the optimal measurement index for audit quality of listed companies in China . ( 3 ) The effective demands of audit service and legal responsibility determine the audit quality of listed corporation .

完善我国独立审计制度的基本设想是：重构独立审计的法律责任制度，增强审计人员的法律意识；

Basic countermeasures to perfect independent auditing system of our country might be : To reconstruct the legal liability system of independent auditing and strengthen the auditor 's legal consciousness ;

本文对舞弊审计职业责任主体、范围和对象以及舞弊审计的法律责任等均作了详细分析。

Due to the important role of fraud auditing responsibility , the thesis analyzes audit professional responsibility and law responsibility in detail , too .

阐述审计标准化的概念、意义及审计标准体系的基本内容，从法律责任角度说明审计标准和严格执行审计标准能分辨审计中的法律责任以及提高审计质量。

The concept , meaning and elementary content of auditing standard system were elaborated . From the view of legal responsibility that auditing standard and it 's implemention was explained so as to distinguish the legal responsibility in auditing and promote the auditing quality .

本章在必要地介绍审计知识的基础上，揭示了独立审计的特性，为以后对独立审计法律关系和法律责任的研究作好铺垫。

Furthermore , the author focuses on the characters of the independent audit , which is vital to the following research on the liability of the independent audit .

与我国大陆审计法相比较，该法至少能在审计主体、审计职责、审计权限、审计程序、法律责任等方面给我们以8点启示。

Comparing with the Audit Law of China Continent , it contains 8 inspirations for us .

为了更好地发挥国家审计在促进依法行政中的作用，应改革国家审计管理体制、缩小国家审计范围、完善审计结果公告制度和强化国家审计法律责任。

To exert the function of state audit , it needs to reform state audit administration mode , to reduce the size of state audit , to perfect the system of publication of state audit results , and to reinforce the legal liabilities of state audit .

从审计法和《中央预算执行情况审计监督暂行办法》规定的审计机关的职责出发，财政收支合法性审计是加强审计监督、履行法律责任的内在需要。

Following the responsibility of audit institution , which is set by the Audit Law and the " Provisional Practice Direction for Auditing Central Budgetary Implementation ", compliance audit of revenues and expenditures of public finance is inherently required during enhancement of audit supervision and fulfilling the law liability .