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| 浅议注册会计师的执业责任保险 | |
| 引用本文： | 陈念东,孙世攀,刘飞翔.浅议注册会计师的执业责任保险[J].科技和产业,2006,6(5):50-52,64. |
| 作者姓名： | 陈念东 孙世攀 刘飞翔 |
| 作者单位： | 1. 闽江学院管理系,福州,350108 2. 山东经济学院,济南,250014 3. 福建农林大学,福州,350002 |
| 摘 要： | 随着中国注册会计师业的发展,保险公司也为会计师事务所开设了一个新的险种——注册会计师执业责任保险。本文在介绍注册会计师执业责任保险内涵和意义的基础上,分析了我国注册会计师执业责任保险发展现状的原因,最后提出了推广注册会计师执业责任保险的建议。 |
| 关 键 词： | 注册会计师执业责任保险 会计师事务所 审计风险 注册会计师 |
| 文章编号： | 1671-1807(2006)05-0050-03 |
| 修稿时间： | 2005年11月20 |
Reflections on the Liability Insurance of Industry that Holds Certified Accountant |
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| CHEN Niandong,SUN Shipan,LIU Feixiang.Reflections on the Liability Insurance of Industry that Holds Certified Accountant[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2006,6(5):50-52,64. | |
| Authors: | CHEN Niandong SUN Shipan LIU Feixiang |
| Abstract: | With the development of China Certified Accountant Industry,the insurance company also has offered a new insurance kind for the accountant's firm too-the liability insurance of industry that holds certified accountant.Based on introducing the connotation and significance of the liability insurance of industry that holds certified accountant,The thesis analyses its developing cause,and points out the thoughts for popularizing it |
| Keywords: | Liability Insurance of Industry that Holds Certified Accountant Accountant's Firm Risk Audit Certified Accountant |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |