| 中小企业审计注册会计师法律责任分析 |
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| 引用本文： | 赵惠芳,肖新宇.中小企业审计注册会计师法律责任分析[J].合肥工业大学学报(社会科学版),2007,21(2):26-30. |
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| 作者姓名： | 赵惠芳 肖新宇 |
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| 作者单位： | 合肥工业大学,管理学院,安徽,合肥,230009 |
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| 摘 要： | 通过对当前我国中小企业审计注册会计师法律责任的现状分析,探究了中小企业审计注册会计师法律责任的成因,有针对性地提出了一些措施和建议,主张加大对注册会计师行业和有关中小企业财务会计工作的监管力度.
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| 关 键 词： | 中小企业审计 注册会计师 法律责任 "期望差" |
| 文章编号： | 1008-3634(2007)02-0026-05 |
| 修稿时间： | 2006年3月28日 |
CPAs' legal liabilities in auditing of small and medium-sized enterprises |
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| ZHAO Hui-fang,XIAO Xin-yu.CPAs'''' legal liabilities in auditing of small and medium-sized enterprises[J].Journal of Hefei University of Technology(Social Sciences),2007,21(2):26-30. |
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| Authors: | ZHAO Hui-fang XIAO Xin-yu |
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| Abstract: | The paper firstly analyses the current position,as well as the attributes,of the CPAs' legal liabilities in the auditing of Small and Medium-sized Enterprises(SMEs).Secondly it probes the factors which cause the legal liabilities occur to the CPAs.Then some suggestion and solutions are proposed to strength the governance and supervision of the auditing-service industry and the accounting work of SMEs. |
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| Keywords: | auditing of SMEs CPAs legal liabilities expectation gap |
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