... letter of representation,management 管理层声明书 liability to client 对客户的责任 management and governance 管理层与治理层 ...
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auditor's liability to client [审计] 审计人员对客户的责任
This would allow the banking system to prove that the payment had been authorized by the client, and thereby isolate itself from any liability.
这样,银行系统便可以证明付款已经得到了客户的授权,从而让自己免除任何责任。
Using the theories of the nature of the CPAs' civil liability of other countries for reference, CPAs undertake contractual liability to the client and tort liability to the third party.
借鉴其他国家关于注册会计师民事责任的性质理论,我国注册会计师对委托人承担契约责任,对第三者承担侵权责任。
Where the auctioneer knowingly auctions articles or goods or property rights that the client does not own or has no right to dispose of according to law, he shall bear joint and several liability.
拍卖人明知委托人对拍卖的物品或者财产权利没有所有权或者依法不得处分的,应当承担连带责任。
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