事务所“改制”、保险价值与投资者保护

发布时间：2018-05-14 07:36

本文选题：投资者 + 审计师　；参考：《中国注册会计师》2018年03期

【摘要】：正事务所内部治理直接影响着事务所风险管理与质量控制水平,是审计质量形成的微观基础,关系着公众权益的保护。事务所的组织形式是事务所内部治理的前提和基础。不同组织形式下,审计师需承担的法律责任存在明显不同。我国1993年颁布的《注册会计师法》,规定会计师事务所的组织形式为"合伙制"与"有限责任制"两种。特殊普通合伙制或有限合伙制结合了合伙制和有限责任制的优
[Abstract]:The internal governance of the firm directly affects the level of risk management and quality control of the firm, is the micro basis of the formation of audit quality, and relates to the protection of public rights and interests. The organizational form of the firm is the premise and foundation of the internal governance of the firm. Under different organizational forms, auditor's legal liability is obviously different. The CPA Law promulgated in 1993 stipulates that the organization of accounting firms is "partnership" and "limited responsibility system". A combination of partnership and limited liability.
【分类号】：F233

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