论文部分内容阅读
德国的审计立法已有一百多年的历史,经过历次股份法和商法的不断修改和完善,遂嬗变成今天比较完整的审计制度。本文主要从几个方面阐述联邦德国的财务审计制度,以期对我国的审计立法和实务工作有所裨益。一、德国公司的审计义务联邦德国最早的审计立法要追溯到1884年7月18日。当时为了避免数十年来众多利用公
Germany’s auditing legislation has a history of more than 100 years. Through the continuous revision and improvement of previous share and commercial laws, Germany has evolved into a comparatively complete auditing system today. This article mainly elaborates the financial audit system of the Federal Republic of Germany from several aspects, with a view to our country’s audit legislation and practice of some benefit. First, the German company’s audit obligations Federal Germany’s earliest audit legislation to date back to July 18, 1884. At that time, in order to avoid the numerous public use for decades