审计责任

本文力求揭示CPA对错误与舞弊的审计责任。

The Article tries to discover the audit responsibility to error and fraud .

在此基础上，重点对注册会计师审计责任的合理界定进行了探讨。

On this basis , focus on dividing audit responsibility of CPA reasonably .

YH所基于审计责任界定的风险控制研究

Research on Risk Control of YH Accounting Firm Pressurized Based on the Defining of Audit Responsibilities

试论规范高校内部审计责任

Discussion on Regularizing the Responsibility of the Inner Audit in Higher Education

提出了加强规范高校内部审计责任的几项措施。

It also offers some measures to strengthen this responsibility .

论会计责任与审计责任

Discussion on the Accounting Responsibility and the Auditing Responsibility

第三部分、第四部分从审计责任的两个具体内容：职业责任和法律责任分别来讨论，并结合我国的实际情况具体问题具体分析。

Chapter 4 is the analysis of the legal responsibility of CPA audit .

第一部分从受托经济责任出发，讨论注册会计师审计责任的理论基础。

The first part is the theory basis of the CPA auditing responsibilities .

会计责任与审计责任混同的原因与对策探讨

Probe for the Reasons and Countermeasures of Confusing Accounting Liability with Audit Liability

论财务报告舞弊的审计责任

The Auditing Responsibility for the Irregularities of Financial Statement

论会计责任与审计责任的界定注册会计师审计责任与会计责任辨析

Audit responsibility Analysis Between Registered Accountants and Accountants

其三，国家性质决定了国家审计责任；

The emergence and evolution of state audit coincide with those of the state .

试论会计责任与审计责任的区分

On Differences between Accountant Responsibility and Audit Responsibility

注册会计师审计责任与会计责任是两个容易混淆的概念。

We often mix up two concepts of audit responsibility and account responsibility of registered accountants .

其中，一个主要方面就是对审计责任体系的研究。

Among all the relative research fields , the audit liability system research is of special significance .

本文分五个部分来诠释注册会计师审计责任的界定问题。

This paper is divided into five parts to explain the question of limiting and dividing audit responsibility reasonably .

审计师揭露财务舞弊的审计责任问题一直是会计职业界一个既棘手又长期未决的问题。

Auditing and the responsibility about it to disclose financial fraudulence is a Gordian knot and open question for a long time .

在此基础上分析了政府审计责任结构、审计责任的现状以及法律责任的核心地位。

Then analyzes the government audit responsibility structure , the audit responsibility present situation as well as the legal liability core status in this foundation .

但是，这些审计责任的追究，并未从根本上改善审计质量，审计现状仍然不容乐观。

However , these holding responsibility of audit did not fundamentally improve the quality of the audit , the current situation is still not optimistic .

审计责任与被审计单位会计责任的界定企业责任、企业社会责任、会计责任：关系和整合

How Distinguish Auditing Responsibility and Audited Unts Accounting Responsibility ; Responsibility and Social Responsibility of Enterprises and Responsibility of Accounting : Their Relation and Integration

摘要注册会计师是否应该对管理舞弊承担相应的审计责任、应负何等程度的责任等问题一直是审计界争论的问题。

Whether CPA should be responsible for management fraud , and what his responsibility should be have been an issue hotly debated in the auditing profession .

确定注册会计师的法律责任，会计责任与审计责任的科学区分和合理承担则是前提和关键。

Must determine chartered accountant 's legal liability , accountant the responsibility and the audit responsibility science discrimination and undertakes is reasonably the premise and the key .

本文系统阐述了注册会计师审计责任的构成要件、归责原则、因果关系以及损害赔偿。

The essay discussed the auditing liability of certified public accountant ( CPA ) and its constitutive requirements , principle of liability delimitation , causality and compensation for damage .

本文从二者的基本概念入手，分析了造成二者混同的原因，并提出了科学界定审计责任和会计责任的几点建议。

This article compared the two basic concepts , analyzed the reasons which confused audit responsibility with account responsibility and proposed the scientific limits between audit responsibility and account responsibility .

第二部分分别从注册会计师审计责任主体、审计责任对象、审计责任内容三个方面研究探讨注册会计师审计责任的具体内涵；

The second part discusses the meaning of the auditing responsibilities from the CPAs , the auditing responsibilities objects and contents . The third part is the questionnaire . I have investigated three times in three different places .

为此，本文建议加快具体会计准则颁布和实施步伐，不断强化审计责任和监管部门的责任，提高会计信息质量。

The author suggests that the setting and promulgation of accounting standards be accelerated , and that the responsibility of external auditing and that of the supervising departments be enforced so as to improve the quality of accounting information .

本文的主要创新在于：通过对信息不对称、外部性、有效预防与有效信赖的研究，从效率的角度提出了独立审计责任规则悖论；

The main innovation of this essay includes : through the discussion of information asymmetry , externality , effective prevention , effective trust , the rule paradox of responsibility of independent auditing is made from the perspective of efficiency ;

对注册会计师法律责任的界定，应本着谁的责任谁承担的原则，分清审计责任与会计责任，区别过失与欺诈等方面的责任。

The defination of legal liability of CPAs should be based on the principle : " He who is in charge of it takes the responsibility . " and should distinguish audit responsibility from accounting responsibility , tort from fraud .

通过学习和引进国外的先进经验，并结合我国国情建立我国的内部审计责任制度安排对于我国建立完善的公司治理结构具有积极的作用。

Through the study and the introduction overseas advanced experience , and unify our country national condition to found our country internal audit responsibility system arrangement to establish the perfect company regarding our country to govern the structure to have the positive function .

以英美为例通过分析独立审计责任结构由道德责任为主向法律责任为主的演变，印证独立审计责任结构应当反映社会经济权责结构及其变化，揭示独立审计责任结构之变迁；

The evolution of responsibility structure from ethics orientation to law orientation is analyzed by citing the related history of U.S.A and U.K to prove the point that the structure of the independent auditing responsibilities should reflect the rights and responsibilities of social economy and its change ;