审计关系人中,第一关系人是审计人,第二关系人是被审计人,第三关系人是审计委托人。基于此三方关系人发生联系,产生审计活动。
【Key words】 independent audit; independence; accounting information; audit connected person;
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The reason of why audit collusion is so difficult to be solved is that the interest of audit relationship parties can’t be distributed fairly or legally, the power and responsibility are not transparent.
审计合谋之所以一直未能得到有效的治理,究其原因关键还是在于审计关系人利益分割不公平或不合法及其权责利不明晰。
参考来源 - 审计关系人利益均衡导向下的审计合谋治理研究·2,447,543篇论文数据,部分数据来源于NoteExpress
第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践,提出了我国会计师事务所对利害关系人承担责任的新模式。
Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.
第五部分研究了证券法领域注册会计师审计对利害关系人的侵权责任,提出了我国证券法领域会计师事务所对利害关系人承担责任的新模式。
Part V focuses on the CPA legal liability to third parties in the field of securities law, brings forward new mode of CPA legal liability to third parties in this field.
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