| 从《审计报告准则》的修订剖析注册会计师的审计责任 |
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| 引用本文： | 龚风兰.从《审计报告准则》的修订剖析注册会计师的审计责任[J].南京财经大学学报,2004(5):79-81. |
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| 作者姓名： | 龚风兰 |
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| 作者单位： | 新疆财经学院会计系 新疆 |
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| 摘 要： | 根据新修订的《审计报告准则》，本文从会计责任与审计责任的区分、注册会计师的审计基础、审计目的、重要性、签章、报告日期等方面阐述了注册会计师审计责任的强化。
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| 关 键 词： | 审计报告 会计责任 审计责任 重要性 |
Analysis on CPAs' Legal Liability of Audit in View of the Latest Development of the Chinese Auditing Standards of Reporting |
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| GONG Fenglan.Analysis on CPAs'''' Legal Liability of Audit in View of the Latest Development of the Chinese Auditing Standards of Reporting[J].Journal of Nanjing University of Finance and Economics,2004(5):79-81. |
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| Authors: | GONG Fenglan |
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| Institution: | GONG Fenglan
Department of Accounting,Xin Jiang Institute of Finance and Economics,Wulumuqi 830012,China |
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| Abstract: | According to the latest development of the Chinese Auditing Standards of Reporting, this paper discusses how to strengthen CPAs' legal liability in view of the difference of legal liability of audit and legal liability of accounting, audit basis, audit objective, materiality, the signatures and stamps, date of reporting and so on. |
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| Keywords: | audit reporting legal liability of audit legal liability of accounting materiality |
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