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1、构建外部机制(1)法律制约机制。应修改目前相关法律(如《注册会计师法》)条文中已不适应的条款并补充完善,从法律上加大社会审计行业的社会责任;同时要给予《独立审计准则》应有的法律地位,只要社会审计机构严格遵守了《独立审计准则》,不存在过错,就应免除其因技术条件所限产生的法律和经济责任,以保护该行业的健康发展和合法权益。(2)行业自律组织机制。研究借
1, building external mechanisms (1) legal constraints. Should amend the current relevant laws (such as the “Certified Public Accountants Law” provisions of the article is not adapted and added to improve the legal social audit industry to increase social responsibility; the same time, to give “independent auditing standards” should have the legal status, As long as social auditing institutions strictly abide by the “Independent Auditing Standards” and there is no fault, they should be exempt from legal and economic responsibilities resulting from their technical conditions in order to protect the healthy development and lawful rights and interests of the industry. (2) industry self-regulatory mechanism. Research by