审计假设、审计准则与审计责任的界定

To Define Audit Supposing,Auditting Criterion and Auditting Responsibility

随着社会经济的发展 ,审计工作在经济生活中的地位和作用越来越重要 ,本文明确了审计责任的下限、审计责任的上限 。

With the development of social economy, the position and function in the economic life of audit work are more and more important,in this paper, lower limit of auditing auditing responsibility, upper limit of auditing responsibility has offered the reliable theoretical foundation for audit work trully.