| 民间审计法律责任产生原因研究 |
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| 引用本文： | 张秀红,徐彩苹.民间审计法律责任产生原因研究[J].山西经济管理干部学院学报,2007,15(2):82-84. |
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| 作者姓名： | 张秀红 徐彩苹 |
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| 作者单位： | 1. 山西财经大学运城学院,山西,运城,044000
2. 河北廊坊北华航天工业学院,河北,廊坊,065000 |
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| 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。
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| 关 键 词： | 民间审计 独立审计 法律责任 规避 |
| 文章编号： | 1008-9101（2007）02-0082-03 |
| 修稿时间： | 2007-03-09 |
Study of the Reasons for Legal Duty from Non-governmental Auditing |
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| ZHANG Xiu-hong,XU cai-ping.Study of the Reasons for Legal Duty from Non-governmental Auditing[J].Journal of Shanxi Institute of Economic Management,2007,15(2):82-84. |
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| Authors: | ZHANG Xiu-hong XU cai-ping |
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| Institution: | 1. Yuncheng School of Shanaci Financial University, Yuncheng 044000, China ; 2. Langfang , Hebei North China Institute of Aerospace Industry, Langfang 065000, China |
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| Abstract: | 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. |
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| Keywords: | folk audit independent audit legal liability reason dodges |
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