文档介绍：摘要
近年来,随着社会不断的进步、市场经济的发展,格式还不标准,按照咱们系里统一的格式改好,前面应该加上封皮那一页,然后目录要自动生成。
审计工作的加强,社会审计的范围逐渐拓宽,社会影响很大。对审计师法律责任现状的研究,不仅关系到审计师行业本身的生存和发展, 也影响着整个社会经济的健康运行。本文将在研究我国现有的审计师民事法律责任的基础上,结合案例分析本篇文章应该没有案例分析,所以不要这样说。
,得出其法律责任应该加重的结论,并就如何改进提出意见,旨在进一步完善我国审计师法律体系,使我国注册会计师事业能在一个理想的环境中健康发展。审计人员执行的业务,不仅涉及被审计单位的经济活动,而且涉及审计人员的经济责任与法律责任,这就使审计人员可能刚刚面对到这种新的工作中对一些审计法律方面的概念有一些模糊,要知道明确审计人员的法律责任,对于依法实施审计和加强审计人员管理,具有十分重要意义。对审计人员法律责任现状的研究,不仅关系到审计人员本身的生存和发展,也影响着整个社会经济的健康运行。本文就审计人员责任现状、提高审计人员法律责任的预防以及对审计人员法律意识责任风险的控制进行讨论,使我们对审计人员法律责任的预防与控制能够有进一步的了解。希望此文章能够给现今的审计人员一些启迪和帮助。
关键词法律责任审计人员审计风险意识风险防范
Abstract
In recent years, as society continues to progress, the development of market economy, the strengthening of the audit, social audit scope gradually widened, a great social impact. The auditors perform business involves not only the economic activities of the audited entity, but also the responsibility and liability of auditors economic, which the auditors may be just the face of this new work of some of the audit of the legal aspects of the concept of some vague to know explicitly the liability of auditors to perform the audit in accordance with the law and strengthen the management of audit staff, has a very important significance. The auditor liability status quo, not only related to the survival and development of auditors, also affect the health of the entire socio-economic to run. This article on the status of audit staff responsibility to improve the prevention of the liability of auditors to discuss the audit staff awareness of the law liability risk control, and to have a better understanding of our auditors liability prevention and control. I hope this article will give inspiration and help of the audit staff.
Keywords Liability Auditors Audit risk awareness Risk prevention
目录
引言……………………………………………………………………………………1
一、当前审计人员法律责的状态…………………………………………………2
(一)审计的法律责任感…………………………………………………………2
(二)审计法律责任的组成……………………………………