| 审计报告中的审计责任:演进与反思 |
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| 引用本文： | 杨书怀.审计报告中的审计责任:演进与反思[J].审计与经济研究,2008,23(1):46-49. |
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| 作者姓名： | 杨书怀 |
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| 作者单位： | 铜陵学院,会计学系,安徽,铜陵,244000 |
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| 摘 要： | 审计报告中的审计责任经历了从"无"到"有"、从"具体"到"规范"和从"规范"到"强化"的过程.在审计报告中适当反映审计责任是注册会计师充分发挥审计鉴证职能与合理规避审计责任和审计风险两者之间艰难抉择的结果.现行审计报告中对注册会计师责任的界定只是注册会计师与报告使用人之间一种直接的沟通方式,并非是唯一的、最有效的沟通方式.
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| 关 键 词： | 审计报告 审计责任 演进 改进 审计报告 审计责任 反思 Reporting Audit Liability Introspection 沟通方式 使用人 界定 结果 艰难抉择 审计风险 合理规避 审计鉴证职能 注册会计师 中适 过程 强化 规范 |
| 文章编号： | 1004-4833(2008)01-0046-04 |
| 修稿时间： | 2007年10月12 |
Liability of Audit in Audit Reporting: Evolution and Introspection |
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| YANG Shu-huai.Liability of Audit in Audit Reporting: Evolution and Introspection[J].Economy & Audit Study,2008,23(1):46-49. |
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| Authors: | YANG Shu-huai |
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| Institution: | YANG Shu-huai(Department of Accounting,Tong ling College,Tongling 244000,China) |
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| Abstract: | Liability of audit in audit reporting has developed from scratch and from concrete to normative,then from normative to intensification.Appropriate definitions of liability of audit in audit reporting is result of hard choice of CPA between exploit audit certification functions sufficiently and elude liability of audit and risk of audit reasonably.A definition of liability of audit in modern audit reporting is a direct communication way between CPA and audit reporting user.It is one of the most effective com... |
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| Keywords: | audit reporting audit liability evolution improvement |
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