法律张力下的审计行业监管  

Supervision of CPA Profession under the Tension of Law

作　　者：尚兆燕[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《审计与经济研究》2004年第2期24-27,共4页Journal of Audit & Economics

基　　金：教育部人文社会科学重点研究基地2001年度重大研究项目"公司董事会;监事会效率与内控机制研究"的阶段性研究成果(01JAZJD630005)

摘　　要：在现代审计中,法律强有力地介入审计行业的监管,在审计师提供瑕疵报告时,引入了侵权原则,因此审计师承担了比契约更重的责任,审计准则也不再是审计师最后的法律底线。法律对审计行业这种介入是必要和有效的,它能够对完善准则和优化审计工作起到促进作用。In modern times,the law,which intervenes in the supervision of CPA profession,is playing a more and more important role in the process of auditing.When providing defect reports,auditors will face the risk of the tort principle,as a result, auditors should bear more responsibility than that of contract principle.Following the audit standards is supposed to be the bottom line of law for auditors. The intervention of the law is essential and effective to perfect the standards and maximize the efficiency of auditing.

关 键 词：审计行业监管 审计师 法律 企业 契约责任 侵权责任 暗示契约 会计准则 审计报告 

分 类 号：F239.2[经济管理—会计学]