| 新时期民间审计法律责任界定的再思考 |
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| 引用本文： | 张雷.新时期民间审计法律责任界定的再思考[J].盐城工学院学报(社会科学版),2002,15(2):31-34. |
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| 作者姓名： | 张雷 |
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| 作者单位： | 盐城工学院,东管会,江苏,盐城,224005 |
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| 摘 要： | 随着我国注册会计师事业的不断发展 ,合理地界定注册会计师的法律责任 ,就变得越来越重要。笔者试图从区分审计责任与会计责任入手 ,对我国现行法律体系中涉及注册会计师法律责任及界定的内容作一些理性思考和分析 ,对如何完善我国注册会计师法律责任的界定方法作一粗浅的探讨。
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| 关 键 词： | 注册会计师 法律责任 界定 |
| 文章编号： | 1008-5092(2002)02-0031-04 |
| 修稿时间： | 2002年2月3日 |
Reflection on the Definition of Legal Responsibility of Contemporary Folk Audit |
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| ZHANG Lei.Reflection on the Definition of Legal Responsibility of Contemporary Folk Audit[J].Journal of Yancheng Institute of Technology,2002,15(2):31-34. |
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| Authors: | ZHANG Lei |
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| Abstract: | With the continuous growth of registered accountant career in our country, it becomes more and more important to reasonably define legal responsibility of registered accountants. Through distinguishing the auditing and accounting responsibility, the author thinks rationally about our current legal system concerning legal responsibility of registered accounts and intends to define it and to probe roughly into how to improve definition of it. |
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| Keywords: | registered accountant ?legal responsibility ?define |
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