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论审计责任的界定(1)

2014-02-28 01:57 【摘要】审计诉讼频频爆发的原因多种多样，审计责任界定不明确是其中很重要的一个方面。然而实界定审计责任并没有那么简单，不仅牵扯注册会计师和事务所本身化素质与行为，更与广大民众的期望与社会法制背景缠绕在一起。本文在对有关的案例进行研究分析的基础上，对审计责任界定得相关因素和理论进行了分析，包括审计责任与会计责任得区别，藉此明确审计责任的内涵和外延。最后介绍了一些审计责任界定的新做法并罗列了注册会计师避免法律责任的几项措施。
本文对审计责任界定现象和理论的整理，有助于明确社会各界对审计责任的解释，为提升民众对注册会计师行业的了解，并为审计责任界定的理论研究以及注册会计师避免审计责任提供了参考与借鉴。 关键词： 审计责任 会计责任 界定 规避审计责任 Abstract
There’s a variety of reasons contributing to the explosion of auditing suitcases, and the vague identification of auditing responsibility takes a big account between them. However, the identification is not as easy as we assume in practice. The decisive factors involve not only the certified public accountants and the accounting firms themselves, but also the public expectation and the background of society and legislation system. This thesis, on the basis of study of relevant cases, focuses on the analysis of auditing responsibility identification theory and factors, involving differentiating the auditing and accounting responsibilities, to determine the intension and extension. At last, I give a brief introduction of some new methods in responsibilities identification and avoiding extra auditing risk.
The thesis arranges the phenomenon and theory of auditing responsibility identification. It will help establish it’s common definition, hence public recognition of the profession and also provide reference and invitation to auditing responsibilities identification theory study and risk avoiding methods. Key words auditing responsibility，accountancy responsibility，identification，
auditing risk avoiding 目 录 一． 引例——罗宾斯事件与科龙事件