| 审计标准与审计责任 |
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| 引用本文： | 柴一清. 审计标准与审计责任[J]. 标准化报道, 1999, 20(1): 25-26 |
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| 作者姓名： | 柴一清 |
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| 作者单位： | 审计署兰州特派员办事处 |
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| 摘 要： | 阐述审计标准化的概念，意义及审计标准体系的基本内容，从法律责任角度说明审计 严格执行审计标准能分辨审计中的法律责任以及提高审计质量。
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| 关 键 词： | 标准化 审计责任 审计标准 审计监督 |
Auditing Standard and Auditing Responsibility |
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| Chai Yiqing. Auditing Standard and Auditing Responsibility[J]. Reporting of Standardization, 1999, 20(1): 25-26 |
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| Authors: | Chai Yiqing |
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| Affiliation: | Office of Lanzhou Special Appointment of Auditing Administration |
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| Abstract: | The concept,meaning and elementary content of auditing standard system were elaborated.From the view of legal responsibility that auditing standard and it's implemention was explained so as to distinguish the legal responsibility in auditing and promote the auditing quality. |
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| Keywords: | Auditing standardization auditing responsibility |
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