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注册会计师执业责任鉴定主体由鉴定委员会和鉴定人共同构成,实行二元鉴定主体制;对鉴定人资格的确认采用职业资格和执业资格双重复合制;鉴定人在实施鉴定过程中,应严格遵守和采用执业责任鉴定的技术标准、操作规范和鉴定程序;而鉴定意见书要被法官所接受并转化为裁定案件的直接证据,必须满足采信机制的一系列基本要件;鉴定主体出具的鉴定意见书如果存在虚假陈述,就应承担相应的法律责任。
CPA practice responsibility appraisal body consists of appraisal committee and appraiser constitute, the implementation of binary appraisal system; appraiser qualifications to confirm the use of professional qualifications and practicing dual composite system; appraiser in the implementation of appraisal, should strictly abide by and practice responsibility Identification of technical standards, practices and appraisal procedures; identification of submissions to be accepted by the judge and converted into a direct evidence of the case must meet a series of basic requirements of the mining mechanism; Identification of the main body of the expert opinion issued if there is a false statement , You should bear the corresponding legal responsibility.