| 注册会计师法律诉讼防线构筑研究 |
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| 引用本文： | 柏晓林.注册会计师法律诉讼防线构筑研究[J].财会通讯,2006(5). |
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| 作者姓名： | 柏晓林 |
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| 作者单位： | 河北理工大学财会处 河北唐山063000 |
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| 摘 要： | 注册会计师被人们称为“经济警察”,对市场经济的稳定发展起着很重要的作用,然而注册会计师业在我国社会环境下存在不少法律方面的缺陷,从而导致频繁发生注册会计师诉讼案件,并且呈上升趋势。本文从注册会计师法律诉讼的原因着手分析,探讨注册会计师如何避免法律诉讼事件的发生。
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| 关 键 词： | 注册会计师法律诉讼 诉讼原因 避免诉讼方法 审计 |
Studies on Establishing the Defense of the Lawsuit of CPA |
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| Bai Xiaolin.Studies on Establishing the Defense of the Lawsuit of CPA[J].Communication of Finance and Accounting,2006(5). |
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| Authors: | Bai Xiaolin |
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| Abstract: | s:CPA are well named as "economic police", who is very important to the steady development of market economics. While under the social circumstance of today's China, the system of CPA still has lots of flaw in law and morality, leading to the frequently occurred litigations of CPA, which are increasing gradually. The essay focuses on the cause of CPA lawsuits to analyze and search for the method to avoid CPA lawsuits |
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| Keywords: | CPA lawsuit Cause of lawsuit Method of avoid lawsuit Audit |
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