审计项目质量责任追究机制初探

Investigating Mechanism of Responsibility of Audit Item Quality

本文探讨了审计项目质量责任及过错追究制度制定的制定依据、具体内容、责任追究时应注意的问题。指出审计项目质量责任及过错追究制度的核心是要明确审计项目质量责任、落实过错责任追究机制。

This paper first discusses the investigating system of responsibility of audit item quality ： its legal basis, concrete contents and issues of legal liability concerned and then points out the core is to identify the liability and punish those who found guilty.