In the end, this part analyze the serious circumstances and serious consequence, which refer to economic losses to the state, the public and the investors, and that there shall be a direct causality relation.
本章最后分析了情节严重与造成严重后果这两种情形,指出情节严重与造成严重后果主要是指给国家、公众或其他投资者造成一定的损失,且这种损失要与注册会计师提供的证明文件具有直接的因果关系。
参考来源 - 论注册会计师犯罪·2,447,543篇论文数据,部分数据来源于NoteExpress
应用推荐