市场经济条件下中国民间审计法律责任的规范研究

发布时间：2018-03-03 06:17

本文选题：市场经济　切入点：民间审计　出处：《中国地质大学（北京）》2003年硕士论文　论文类型：学位论文

【摘要】： 在市场经济条件下，随着社会经济的飞速发展，社会各界对已审财务报表信息的依赖程度逐步增加，由此不断提升的民间审计社会职业地位与其承担的法律责任也应相互匹配。民间审计法律责任是民间审计机构及其从业人员因其执业行为的违法性而应承担的否定性法律后果。从其责任性质、责任客体、责任行为三方面看，它与民间审计的职业责任、民间审计的审计风险、民间审计的职业道德、民间审计的职业关注、审计重要性等相关重要的审计理念密切相关。以上述民间审计法律责任基本内涵为出发点，从民间审计职业界法律责任的外部成因和内部成因入手，借鉴国外西方发达资本主义国家民间审计职业界法律责任规范的基本理念和成功经验，立足于中国国情，在对中国民间审计法律责任演进阶段及其典型案例阐述的基础上，于中国民间审计法律责任规范及其存在问题进行了深刻剖析，，提出了自身的分析意见，并以此最终提出了规范中国民间审计法律责任的有效途径，以期为建立适应社会主义市场经济条件下中国民间审计法律责任规范体系而提出一空管见。
[Abstract]:Under the condition of market economy, with the rapid development of social economy, the dependence of all circles on the information of audited financial statements has gradually increased. Therefore, the social professional status of folk audit should be matched with its legal responsibility. The legal liability of folk audit should be assumed by non-governmental auditing institutions and their practitioners because of the illegality of their practice. Qualitative legal consequences... From the nature of their liability, It is closely related to the professional responsibility of folk audit, the audit risk of folk audit, the professional ethics of folk audit, the professional concern of folk audit, the importance of audit, and so on. Starting from the above basic connotation of the legal responsibility of the folk audit, this paper starts with the external and internal causes of the legal responsibility of the civil audit profession. Drawing lessons from the basic idea and successful experience of the civil audit profession in the western developed capitalist countries, based on the national conditions of China, and on the basis of expounding the evolution stage and typical cases of the legal responsibility of the folk audit in China, This paper makes a deep analysis on the norms of the legal liability of Chinese folk audit and its existing problems, and puts forward its own analytical opinions, and finally puts forward an effective way to standardize the legal liability of Chinese folk audit. In order to establish the standard system of Chinese folk audit legal responsibility under the condition of socialist market economy, this paper puts forward an empty opinion.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：D922.27

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