| 司法解释中会计师事务所审计民事责任的变化 |
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| 引用本文： | 陈丽红.司法解释中会计师事务所审计民事责任的变化[J].审计与经济研究,2008,23(4). |
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| 作者姓名： | 陈丽红 |
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| 作者单位： | 华中师范大学会计系,湖北,武汉,430079 |
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| 摘 要： | 2007年最高人民法院颁布的新规定在界定会计师事务所审计的民事责任方面取得重大进展。本文试图从该规定在提高执业准则法律地位的变化入手，介绍会计师事务所审计民事责任对象、性质等方面的若干变化，并提出执行新规定的几点建议。
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| 关 键 词： | 审计 民事责任 执业准则 |
From the Point of View of Judicial Interpretations: Changes of Audit Civil Liabilities for Accounting Firms |
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| CHEN Li-hong.From the Point of View of Judicial Interpretations: Changes of Audit Civil Liabilities for Accounting Firms[J].Economy & Audit Study,2008,23(4). |
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| Authors: | CHEN Li-hong |
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| Abstract: | The new regulations enacted by the Supreme People's Court in 2007 have been operating well with the determination of auditing civil liabilities for accounting firms.This paper first explores the changes of the CPA's practices standards legal status,which are caused by the new law implementations and then discusses the changes of the objects and properties of the audit civil liabilities for accounting firms and finally puts forward some suggestions in implementing the new regulation. |
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| Keywords: | audit civil liabilities standards for CPA's practice |
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