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来源:百度知道 编辑:UC知道 时间:2024/05/18 02:17:23
会计信息失真与注册会计师审计的法律责任

摘要:注册会计师的法律问题,历来是会计界和法律界共同关注的问题。目前,我国会计信息失真的问题比较严重,并且严重的阻碍着我国经济的发展。在注册会计师卷入诉讼事件的原因中,会计信息失真也是引起其受诉的一方面原因。文章根据我国会计信息披露的现状以及会计信息虚假带来的经济后果等方面对注册会计师审计法律责任的相关问题和规定进行探讨,分析注册会计师承担法律责任的原因以及注册会计师避免法律诉讼的策略。

关键词:会计信息失真;经济后果;注册会计师审计;法律责任;思路

CPA legal issue has always been the accounting profession and the legal profession on issues of common concern. At present, China's distortion of accounting information more serious problem, and a serious obstacle to China's economic development. Registered accountants involved in the litigation, as well as accounting information distortion caused by its one hand, the reasons for the appeal. Based on the disclosure of accounting information as well as the status of false accounting information on the economic aspects of the consequences of CPA Audit Total liabilities and provisions related issues will be discussed. Analysis of CPA legal liability reasons and registered accountants to avoid litigation strategy.

Keywords : accounting information distortion; Economic consequences; CPA audit; Legal liability; Thinking

Accountancy's information lose really with register accountant audit of law responsibility
Summary:Register the accountant's law pro