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审计法制是规范审计工作的有关法律、法规(主要是行政规章和行业规章制度)的总称。它包括规范审计主体的法律法规和规范审计客体的法律法规及制度。经过20年的法制建设,我国审计法制体系已经初步形成:它是以《宪法》为核心、以《审计法》为母法并辅之以《注册会计师法》、国家审计准则、独立审计准则和内部审计准则、以《会计法》、《税法》、《公司法》、《破产法》、
Auditing legal system is the general term governing relevant laws and regulations (mainly administrative regulations and industrial rules and regulations) of the audit work. It includes laws and regulations that regulate the subject of auditing and laws, rules and regulations that regulate the object of auditing. After 20 years of legal construction, the system of audit legal system in our country has been initially formed. It is based on the Constitution as the core, “Audit Law” as the mother law and supplemented by the “Law of Certified Public Accountants,” the national auditing standards, the independent auditing standards and Internal Audit Standards, “Accounting Law”, “Tax Law”, “Company Law”, “Bankruptcy Law”