| 重要性水平与独立审计民事补充责任的思考 |
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| 引用本文： | 刘慧芬.重要性水平与独立审计民事补充责任的思考[J].当代经济管理,2012,34(8):93-97. |
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| 作者姓名： | 刘慧芬 |
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| 作者单位： | 广东外语外贸大学财经学院,广东广州,510006 |
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| 摘 要： | 重要性水平与民事责任形成注册会计师执业跑道上的两条边界,不同的法律环境下,会形成不同的执业导向与利益倾向.我国相关司法解释的出台,结束了我国证券投资者民事赔偿无门的历史,但从司法实践角度,司法解释中的补充责任有进一步完善的必要.
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| 关 键 词： | 重要性水平 民事责任 补充责任 |
Research on the Relationship of Audit Material Level and Civil Supplementary Responsibility in Auditing |
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| Liu Huifen.Research on the Relationship of Audit Material Level and Civil Supplementary Responsibility in Auditing[J].Contemporary Economic Management,2012,34(8):93-97. |
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| Authors: | Liu Huifen |
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| Institution: | Liu Huifen(Guangdong University of Foreign Studies,Guangzhou 510006,China) |
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| Abstract: | Audit material level and civil responsibility are like two boundaries on the track of CPA’s practice.Independent audit must balance interest orientation and legal responsibility.With the introduction of our country’s judicial interpretation,security investors have their legal basis that can safeguard their interests.But in judicial practice,there have improvement in civil supplementary responsibility. |
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| Keywords: | material level civil responsibility supplementary responsibility |
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