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审计法制建设是注册会计师审计宏观控制中的一个根本问题,是宏观控制的一个基本手段.搞好法制建设,不仅有利于完善我国注册会计师审计制度,推动审计事业的发展,也是坚持依法审计,实现审计工作规范化,提高审计质量的需要.古今中外审计发展历史表明:审计法制建设的方向和质量,是一个国家审计制度完善与否,以及审计发展水平的主要标准.我国注册会计师审计法制建设很不系统,很不完善.故本文重点讨论我国注册会计师审计法律框架和法律责任两个问题.
The construction of audit legal system is a fundamental problem in the macro-control of CPA audit and a basic measure of macro-control. To improve the legal system construction is not only conducive to perfecting the auditing system of CPA in our country, but also insisting on the audit according to law, The standardization of auditing work and the need of auditing quality.The history of the development of auditing at home and abroad shows that the direction and quality of auditing legal system construction is the perfect standard of auditing system in our country and the main standard of auditing level.Our country’s auditing legal system construction is not System, it is imperfect.Therefore, this article focuses on two issues of the legal framework and legal responsibility of CPA audit in our country.