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| 对注册会计师受诉案件增多的探讨 | |
| 引用本文： | 王爱群,高屹,马兵.对注册会计师受诉案件增多的探讨[J].吉林农业大学学报,2001,23(2):122-124. |
| 作者姓名： | 王爱群 高屹 马兵 |
| 作者单位： | 1. 吉林农业大学农职学院, 2. 吉林省弘盛交通建设开发有限公司, 3. 北京威廉肯特国际商务管理咨询公司, |
| 摘 要： | 介绍了近年来注册会计师及会计师事务所所受诉案件增多的现状，阐述了导致注册会计师及会计事务所受诉案件增多的原因，提出了避免法律诉讼的对策和建议。避免不必要的法律纠纷需要注会计师及其事务所加强自身管理，更需要法律界及社会公众的理解和支持。 |
| 关 键 词： | 注册会计师 会计师事务所 验资 独立审计准则 审计责任 法律诉讼 |
| 文章编号： | 1000-5684（2001）02-0122-03 |
| 修稿时间： | 2000年11月10 |
Increase of Suing Cases Against Registered Accountants and Their Agencies |
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| WANG Ai-qun,GAO Yi,MA Bing.Increase of Suing Cases Against Registered Accountants and Their Agencies[J].Journal of Jilin Agricultural University,2001,23(2):122-124. | |
| Authors: | WANG Ai-qun GAO Yi MA Bing |
| Institution: | WANG Ai qun 1,GAO Yi 2,MA Bing 3 |
| Abstract: | The cases which accountants and their agencies have been sued are increasing. The reasons for these suing cases were analyzed and strategies to avoid these suing cases were put forward. Accountants and their agencies should improve their services and understanding and support from the law circles and the public were also needed. |
| Keywords: | registered accountant accountant agency assess capital independent audit standard audit responcibility |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |