auditing independence of cpa 注册会计师审计的独立性
A important problem of CPA 's auditing is Controlling audit' s risk.
注册会计师审计工作的一个重要问题是控制审计风险。
The essay discussed the auditing liability of certified public accountant(CPA) and its constitutive requirements, principle of liability delimitation, causality and compensation for damage.
本文系统阐述了注册会计师审计责任的构成要件、归责原则、因果关系以及损害赔偿。
By estimating the risks of improper earnings management and supervising CPA auditing, the system of internal auditing can be better strengthened against this bad phenomenon.
估计利润操纵行为可能产生的风险，监督CPA审计以便更好地发挥内部审计对遏制利润操纵行为的作用。
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