作 者: ;
机构地区: 东北财经大学会计学院
出 处: 《阴山学刊(自然科学版)》 2006年第1期98-99,共2页
摘 要: 本文通过论述我国CPA法律责任的涵义和规避独立审计法律责任的策略,阐述了CPA法律责任的现状,存在问题以及相关解决思路。就在加入WTO后全球经济一体化的前提下如何完善CPA法律责任的现行规定以及规避独立审计法律责任的策略的问题提出了看法。 This thesis,through the connotation of CPA law liability in China,the ways to perfect them and strategies to evade independent audit law liability,elaborates the current situation of CPA law liability,the existing problems and possible solutons to solve the problems.The thesis concentrates of discussing the solution to the defects in current regulations on CPA law liability;and probes into how to evade the law liability of independent auditing.
领 域: [政治法律]