本文選題：市場經濟　切入點：民間審計　出處：《中國地質大學（北京）》2003年碩士論文　論文類型：學位論文

【摘要】： 在市場經濟條件下，隨著社會經濟的飛速發(fā)展，社會各界對已審財務報表信息的依賴程度逐步增加，由此不斷提升的民間審計社會職業(yè)地位與其承擔的法律責任也應相互匹配。民間審計法律責任是民間審計機構及其從業(yè)人員因其執(zhí)業(yè)行為的違法性而應承擔的否定性法律后果。從其責任性質、責任客體、責任行為三方面看，它與民間審計的職業(yè)責任、民間審計的審計風險、民間審計的職業(yè)道德、民間審計的職業(yè)關注、審計重要性等相關重要的審計理念密切相關。 以上述民間審計法律責任基本內涵為出發(fā)點，從民間審計職業(yè)界法律責任的外部成因和內部成因入手，借鑒國外西方發(fā)達資本主義國家民間審計職業(yè)界法律責任規(guī)范的基本理念和成功經驗，立足于中國國情，在對中國民間審計法律責任演進階段及其典型案例闡述的基礎上，于中國民間審計法律責任規(guī)范及其存在問題進行了深刻剖析，，提出了自身的分析意見，并以此最終提出了規(guī)范中國民間審計法律責任的有效途徑，以期為建立適應社會主義市場經濟條件下中國民間審計法律責任規(guī)范體系而提出一空管見。
[Abstract]:Under the condition of market economy, with the rapid development of social economy, the dependence of all circles on the information of audited financial statements has gradually increased. Therefore, the social professional status of folk audit should be matched with its legal responsibility. The legal liability of folk audit should be assumed by non-governmental auditing institutions and their practitioners because of the illegality of their practice. Qualitative legal consequences... From the nature of their liability, It is closely related to the professional responsibility of folk audit, the audit risk of folk audit, the professional ethics of folk audit, the professional concern of folk audit, the importance of audit, and so on. Starting from the above basic connotation of the legal responsibility of the folk audit, this paper starts with the external and internal causes of the legal responsibility of the civil audit profession. Drawing lessons from the basic idea and successful experience of the civil audit profession in the western developed capitalist countries, based on the national conditions of China, and on the basis of expounding the evolution stage and typical cases of the legal responsibility of the folk audit in China, This paper makes a deep analysis on the norms of the legal liability of Chinese folk audit and its existing problems, and puts forward its own analytical opinions, and finally puts forward an effective way to standardize the legal liability of Chinese folk audit. In order to establish the standard system of Chinese folk audit legal responsibility under the condition of socialist market economy, this paper puts forward an empty opinion.
【學位授予單位】：中國地質大學（北京）
【學位級別】：碩士
【學位授予年份】：2003
【分類號】：D922.27

【參考文獻】

相關期刊論文 前10條

1 馮丹;我國注冊會計師的法律責任意識亟需強化[J];財會通訊;1996年01期

2 李健男,楊純潔;論注冊會計師民事法律責任的特點和構成要件[J];財會通訊;1996年05期

3 高允斌;關于注冊會計師驗資責任的思考[J];財會通訊;1997年01期

4 饒赦哉,王蘇榮;注冊會計師對被審單位舞弊的審計責任[J];財會通訊;1997年02期

5 祁璇;試論我國注冊會計師的法律責任[J];財會通訊;1997年08期

6 王光遠;論審計師在履行財務報告鑒證責任中對舞弊的偵查與防范[J];財會通訊;1998年06期

7 劉國常,唐群生;注冊會計師審查客戶舞弊責任的定位[J];財會通訊;2000年07期

8 龍麗;多角度構建CPA法律風險控制體系[J];財會通訊;2001年07期

9 張建軍;試論審計理論中的職業(yè)關注概念[J];財會月刊;1995年11期

10 李海燕;論民間審計職業(yè)的舞弊審計責任[J];財會月刊;1998年10期

本文編號：1559856