| 注册会计师审计责任的法律分析 |
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| 引用本文： | 詹芳芳. 注册会计师审计责任的法律分析[J]. 黄山学院学报, 2006, 8(3): 123-126 |
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| 作者姓名： | 詹芳芳 |
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| 作者单位： | 安徽大学,法学院,安徽,合肥,230039 |
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| 摘 要： | 通过对银广夏等上市公司弄虚作假案件的回顾,引入了关于注册会计师独立审计的法律责任问题,简要阐明了注册会计师法律责任的形成原因,并分析了我国现阶段会计审计中存在的几个问题,在此基础之上,作者立足中国现状,对注册会计师的审计责任作了较为详实的分析。
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| 关 键 词： | 注册会计师 独立审计准则 法律责任 |
| 文章编号： | 1672-447X（2006）03-0123-04 |
| 收稿时间： | 2005-11-01 |
| 修稿时间： | 2005-11-01 |
Legal Analysis of CPA Auditing Liability |
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| Zhan Fangfang. Legal Analysis of CPA Auditing Liability[J]. Journal of Huangshan University, 2006, 8(3): 123-126 |
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| Authors: | Zhan Fangfang |
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| Affiliation: | Zhan Fangfang |
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| Abstract: | Through reviewing the false reports of Yinguangxia and other listed companies,the article introduces the questions about independent auditing liability of CPA,and then briefly analyzes its reasons and present problems.Besides that,the author offers several suggestions to avoid lawsuits according to our present regulations and practice. |
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| Keywords: | certified public accountant independent auditing standards liability |
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