审计职业责任

美国连串的会计造假丑闻，除了孕育了跨境性的【2002萨班斯&奥克斯利法案】（SOA）外，也速使各国政府进行改革，改革增加会计师的审计职业责任和审计法律责任。

Apart from breeding the supranational Sarbanes-Oxley Act of 2002 Corporate scandals in United States have urged governments of other countries to proceed reforms .

本文对舞弊审计职业责任主体、范围和对象以及舞弊审计的法律责任等均作了详细分析。

Due to the important role of fraud auditing responsibility , the thesis analyzes audit professional responsibility and law responsibility in detail , too .

重新界定注册会计师职业责任，需要一种司法力量的介入，在考虑审计报告使用者对审计职业责任预期的基础上，对审计职业责任的现行统一约定进行适当修订。

To redefine the registered accountant 's liability , it needs judicial intervention , that is to say , an appropriate amendment should be made to the existing common agreement on audit liability .