摘要
2007年最高人民法院颁布的新规定在界定会计师事务所审计的民事责任方面取得重大进展。本文试图从该规定在提高执业准则法律地位的变化入手,介绍会计师事务所审计民事责任对象、性质等方面的若干变化,并提出执行新规定的几点建议。
The new regulations enacted by the Supreme People＇s Court in 2007 have been operating well with the determination of auditing civil liabilities for accounting firms. This paper first explores the changes of the CPA＇s practices standards legal status, which are caused by the new law implementations and then discusses the changes of the objects and properties of the audit civil liabilities for accounting firms and finally puts forward some suggestions in implementing the new regulation.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第4期36-40,共5页
Journal of Audit & Economics
关键词
审计
民事责任
执业准则
audit
civil liabilities
standards for CPA＇s practice
