| 注册会计师审计的法律责任 |
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| 引用本文： | 沐草原,董成志,王咏军. 注册会计师审计的法律责任[J]. 石家庄经济学院学报, 2003, 26(1): 93-95 |
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| 作者姓名： | 沐草原 董成志 王咏军 |
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| 作者单位： | 中央财经大学,会计系,北京,100081 |
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| 摘 要： | 注册会计师承担法律责任有着特殊的意义。它是注册会计师行业发展的基础。其法律责任的产生有其自身的原因，我国注册会计师现在不能完全承担法律责任。主要原因在于体制方面有待于完善。
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| 关 键 词： | 注册会计师 法律责任 会计责任 审计责任 审计失败 审计风险 中国 |
| 文章编号： | 1007-6875(2003)01-0093-03 |
| 修稿时间： | 2002-11-20 |
On the Legal Responsibility of CPA in Auditing |
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| MU Cao yuan,DONG Cheng zhi,WANG Yong jun. On the Legal Responsibility of CPA in Auditing[J]. Journal of Shijiazhuang University of Economics, 2003, 26(1): 93-95 |
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| Authors: | MU Cao yuan DONG Cheng zhi WANG Yong jun |
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| Abstract: | CPA's legal responsibility has its very special meaning It is the base of our CPA career The coming of the responsibility has its special reasons Now CPA in China seldom takes the responsibility This reason mainly lies in the auditing system This needs to be bettered |
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| Keywords: | legal responsibility of CPA accounting responsibility auditing responsibility auditing failure auditing risk |
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