论文部分内容阅读
近几年来,随着市场经济的飞速发展,审计成为市场控制中重要的一部分,在维护完善市场经济运行方面发挥了不可替代的作用。然而因为法律制度的不健全和行业发展的不成熟,越来越多的审计师和审计机构被卷入各类诉讼案件中,给我国审计行业的发展埋下了诸多的隐患。在经济全球化的大环境下如何合理和科学的界定审计责任具有重要的理论意义和实践意义。
In recent years, with the rapid development of market economy, auditing has become an important part of market control and has played an irreplaceable role in maintaining and improving the market economy. However, because of the imperfect legal system and the immature development of the industry, more and more auditors and auditing agencies are involved in various litigation cases, laying a lot of hidden dangers for the development of China’s auditing industry. Under the environment of economic globalization, how to define the audit responsibility rationally and scientifically has important theoretical and practical significance.