| 注册会计师审计意见失误的法律责任研究 |
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| 引用本文： | 郝善勇,高大斌. 注册会计师审计意见失误的法律责任研究[J]. 陕西行政学院学报, 2002, 16(1) |
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| 作者姓名： | 郝善勇 高大斌 |
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| 作者单位： | 西安交通大学会计学院,陕西,西安,710061 |
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| 摘 要： | 注册会计师审计对提高会计信息的质量,保证证券市场实现其优化配置资源的功能起着重要的作用。90年代以来,涉及注册会计师法律责任的诉讼案件此起彼伏,民间审计进入了“诉讼爆炸”的时代。本文就注册会计师审计意见失误与法律责任的关系进行一些探讨,分析了审计意见失误的法律责任界定方面的现状,并针对民间审计的诉讼特点提出了一些改进的设想。
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| 关 键 词： | 审计意见失误 独立审计准则 法律责任 |
The study on legal liability of CPA''s incorrect opinion |
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| HAO Shan-yong,GAO Da-Bin. The study on legal liability of CPA''s incorrect opinion[J]. Journal of Shanxi Administration School and Shaanxi Economic Management School, 2002, 16(1) |
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| Authors: | HAO Shan-yong GAO Da-Bin |
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| Abstract: | The audit of CPA have a great importan ce on the quality of accounting information.There are too many cases invo lving the CPA's liability since 90's.The arti cle attempts to probe the relationsh ip between the CPA's incorrect opini on and the legal liability,analyses the current situation on how to confine the liability of incorre ct opinion,and offers some improvin g assumptions. |
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| Keywords: | the incorrect opinion the independent audit criterion legal liability |
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