| 注册会计师要注意防范法律诉讼 |
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| 引用本文： | 孔凤玉.注册会计师要注意防范法律诉讼[J].渤海大学学报(哲学社会科学版),2003,25(4):58-59. |
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| 作者姓名： | 孔凤玉 |
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| 作者单位： | 锦州鑫华会计师事务所,辽宁,锦州,121000 |
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| 摘 要： | 引起注册会计师法律责任的原因有会计师事务所方面的 ,有注册会计师本身的 ,有被审计单位的 ,有社会公众对审计期望过高等。注册会计师应增强执业独立性 ,遵守职业道德 ,提高专业胜任能力 ,减少过失 ,避免法律诉讼
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| 关 键 词： | 法律责任 注册会计师 法律诉讼 |
| 文章编号： | 1001-6333(2003)04-0058-02 |
| 修稿时间： | 2002年12月11 |
Registered Accountants Should Pay Attention to Keeping Away From Law Litigation |
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| KONG Fengyu.Registered Accountants Should Pay Attention to Keeping Away From Law Litigation[J].Journal of Bohai University:Philosophy and Social Science Edition,2003,25(4):58-59. |
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| Authors: | KONG Fengyu |
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| Abstract: | The reasons causing legal responsibility for registered accountants lie in the accountant office,registered accountants themselves,and the audited units and public's expectation to audit.Registered accountants should strengthen the independence in working,keep their occupational morality,improve professional ability to decrease defeats and avoid alw litigation. |
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| Keywords: | legal responsibility registered accountant law litigation |
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