1) audit liability system
审计责任的体系
3) audit professional liability
审计的职业责任
4) auditing responsibility
审计责任
1.
As information asymmetry exists between the registered accountants and audited management units,in addition to bribery and other factors,which may lead to auditing responsibility and audit risk for registered accountants.
但由于注册会计师与被审计单位管理当局之间存在着信息的不对称问题,以及贿赂等因素的影响,可能会导致注册会计师审计责任和审计风险的产生。
2.
In recent years,"auditing windstorm" has brought an urgent problem of how to specify the boundary and standardize the CPA s auditing responsibility in our country.
面对近年来“审计风暴”的出现,如何界定和规范我国CPA的审计责任已成为急待解决的问题,针对我国CPA审计责任形成原因、归责原则等进行分析并对科学界定和规范审计责任提出建议和解决问题的思路。
5) audit liability
审计责任
1.
This paper makes an 1n - depth study of the independence of audit from the angle of audit liability to better understand the relationship between audit liability and audit independence so as to grasp the essence of audit .
从审计责任的角度出发对审计的独立性进行较为深入的探讨，以便我们加深对审计独立性的理解，把握审计独立性的实质和要核，更好地认识审计责任和审计独立性之间的联系，使审计更有效、更健康地发挥其作用。
2.
The paper analyses the reasons and countermeasures of confusing accounting liability and audit liability and brings forward feasibility countermeasures of defining accounting liability and audit liability scientifically.
会计责任与审计责任是一对紧密相联的概念 ,但由于目前两种责任界定还不清楚 ,常常使人们误以为二者可以混同 ,结果引起审计诉讼案件不断增多。
6) audit responsibility
审计责任
1.
The discussion on the audit responsibility of the registered accountant;
试论注册会计师的审计责任
2.
The Research on How to Divide Audit Responsibility of Our County;
我国注册会计师审计责任界定问题研究
3.
We often mix up two concepts of audit responsibility and account responsibility.
审计责任与会计责任是两个容易混淆的概念。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条