| 协调CPA职业界与法律界对CPA审计法律责任的判定 |
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| 引用本文： | 肖晶晶,张静.协调CPA职业界与法律界对CPA审计法律责任的判定[J].上海立信会计学院学报,2005,19(2):44-47. |
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| 作者姓名： | 肖晶晶 张静 |
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| 作者单位： | 中南财经政法大学,武汉,430060 |
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| 摘 要： | 如何判定CPA的审计法律责任,CPA职业界与法律界一直存在着不同的认识。主要分歧有:CPA过失及其程度的判断标准,“相对保证”与“绝对保证”之争。本文在分析CPA职业界与法律界分歧的基础上,对CPA审计法律责任的判定提出了看法,认为应综合考虑审计过程和审计结果判定CPA的法律责任。
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| 关 键 词： | 审计法律责任 审计过程 审计结果 |
| 文章编号： | 1009-6701(2005)02-0044-04 |
| 修稿时间： | 2005年1月1日 |
Harmonize the judgment of CPA profession and law profession about the legal liability for the audit of CPA |
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| Xiao Jingjing,Zhang Jing.Harmonize the judgment of CPA profession and law profession about the legal liability for the audit of CPA[J].Journal of Shanghai Lixin University of Commerce,2005,19(2):44-47. |
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| Authors: | Xiao Jingjing Zhang Jing |
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| Abstract: | How to judge the legal liability for the audit of CPA,there are different views between CPA profession and law profession.Main discrepancies lie in:the judgment standard of the fault and its seriousness of CPA,the argument about “relative assurance” and “absolute assurance”.Based on the analysis of discrepancies between CPA profession and law profession,this paper comes up with a new opinion about the judgment about the legal liability for the audit of CPA,that the audit process and result must be evaluated comprehensively in order to judge the liability of CPA. |
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| Keywords: | Legal liability for the audit Audit process Audit result |
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