摘要
虚假验资是注册会计师承担验资侵权责任的前提条件。验资报告作为公开会计信息的一种,对其真实与否的评判也应体现客观原则与主观因素的相互结合,既要遵循审计准则和规则的要求,又要强调注册会计师的职业谨慎和注意义务,这样能够有效降低验资的风险,促进会计行业的健康发展。
A chartered accountant will be held for infringement when issuing false capital verification reports. The evaluation of a capital verification report as public accounting information should be based on auditing codes and regulations as well as personal professional expertise. In this way, risks in capital verification can be reduced.
出处
《福州大学学报（哲学社会科学版）》
2003年第4期20-23,共4页
Journal of Fuzhou University(Philosophy and Social Sciences)
