本文選題：民間審計(jì) + 法律責(zé)任��； 參考：《東北財(cái)經(jīng)大學(xué)》2002年碩士論文

【摘要】： 民間審計(jì)的出現(xiàn)是經(jīng)濟(jì)發(fā)展的必然趨勢(shì)和要求。 我國(guó)從1980年恢復(fù)和重建注冊(cè)會(huì)計(jì)師制度以來(lái)，民間審計(jì)行業(yè)得到了長(zhǎng)足發(fā)展。在現(xiàn)在的市場(chǎng)經(jīng)濟(jì)條件下它已經(jīng)成為經(jīng)濟(jì)生活不可缺少的一部分。通過(guò)對(duì)社會(huì)提供公正、公平、公開(kāi)的服務(wù)，民間審計(jì)為民間的經(jīng)濟(jì)行為提供了一定程度的保障，起到了一定的社會(huì)監(jiān)督作用。同時(shí)，民間審計(jì)行業(yè)在發(fā)展過(guò)程中也出現(xiàn)了一些問(wèn)題，如虛假信息披露和出具不實(shí)的審計(jì)報(bào)告等。與事實(shí)不符的工作結(jié)果，在客觀上造成了對(duì)經(jīng)濟(jì)生活的影響，甚至導(dǎo)致了經(jīng)濟(jì)主體的損失。 民間審計(jì)出現(xiàn)工作失誤的原因是多方面的：其中有主觀方面的原因，如片面追求收入，缺乏法律意識(shí)和敬業(yè)精神，或與被審計(jì)方面串通舞弊等；也有客觀方面的原因，如我國(guó)民間審計(jì)尚不成熟，工作程序不科學(xué)，，法律法規(guī)不健全等。 經(jīng)濟(jì)生活中的行為需要法律法規(guī)加以規(guī)范。我國(guó)現(xiàn)行的一些相關(guān)法律法規(guī)，對(duì)民間審計(jì)的法律責(zé)任作了一些規(guī)定，對(duì)此本文作了比較詳細(xì)地介紹，并對(duì)不同法律法規(guī)對(duì)某些相同問(wèn)題的規(guī)定作了比較。對(duì)于民間審計(jì)法律責(zé)任的界定標(biāo)準(zhǔn)，作者提出了自己的見(jiàn)解，認(rèn)為獨(dú)立審計(jì)準(zhǔn)則應(yīng)該作為司法界判別民間審計(jì)法律責(zé)任的基本法律依據(jù)。
[Abstract]:The appearance of folk audit is the inevitable trend and requirement of economic development. Since the restoration and reconstruction of the CPA system in 1980, the private audit industry has made great progress. In the current market economy, it has become an indispensable part of economic life. Through providing fair, fair and open service to the society, the folk audit provides a certain degree of protection for the folk economic behavior, and plays a certain role in social supervision. At the same time, there are some problems in the development of private audit industry, such as disclosing false information and issuing false audit reports. The result of work which is inconsistent with the fact has objectively caused the influence on economic life and even led to the loss of economic subject. There are many reasons for the failure of civil audit work: there are subjective reasons, such as the one-sided pursuit of income, lack of legal awareness and professionalism, or collusion with the audited side of fraud, etc. There are also objective reasons, If our country folk audit is not mature, the working procedure is not scientific, the laws and regulations are not perfect and so on. The behavior in economic life needs to be regulated by laws and regulations. Some relevant laws and regulations of our country have made some provisions on the legal liability of folk audit, this article has made more detailed introduction, and has made the comparison to the different laws and regulations to some same question stipulation. The author puts forward his own opinion that the independent auditing standard should be regarded as the basic legal basis for judging the legal responsibility of civil audit in the judicial circles.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2002
【分類號(hào)】：D922.27

【共引文獻(xiàn)】

相關(guān)期刊論文 前1條

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相關(guān)碩士學(xué)位論文 前3條

1 申麗軍;中國(guó)會(huì)計(jì)師事務(wù)所經(jīng)營(yíng)對(duì)策[D];沈陽(yáng)工業(yè)大學(xué);2002年

2 黃佩筠;中國(guó)社會(huì)保險(xiǎn)基金監(jiān)督體系研究[D];暨南大學(xué);2006年

3 王南;獨(dú)立審計(jì)質(zhì)量衡量標(biāo)準(zhǔn)體系的研究[D];東北林業(yè)大學(xué);2003年

本文編號(hào)：1784218