责任审计

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decide

经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

The audit team leader shall bear liabilities for the failure to collect audit evidences for important matters to be audited or the insufficiency of the audit evidences to support the audit conclusion, which have caused serious consequences.

审计组组长应当对重要审计事项未收集审计证据或者审计证据不足以支持审计结论，造成严重后果的行为承担责任。

An audit team leader may entrust a qualified auditor to act as the principal auditor, who shall perform his duties within the scope of the audit team leaders authorization, provided that the audit team leader shall bear liabilities for the results of the principal auditors performance of duties.

审计组组长可以委托有资格的审计人员担任主审，履行审计组组长授权范围内的职责，但审计组组长应当对主审履行职责的结果承担责任。

For example, the internal controller caused by the missing of owners is always instant. We always preconceive that independent directors of a company would be more trustable, and the financial reports audited by Big4 will be credible than audited by other CPA firms'.

人们通常认为设置了董事会独立性制度就会出现董事遵守"监管责任"，或者受审计质量"高"的国际"四大"所审计的公司的报表可靠性会高于国内会计师事务所审计的公司的。

In present stage, performing management audit in our countrys security companies is suit for the demand of business transformation and internal audit transformation in open competitive environment. Along with the continuously extension in capital scale and business scope, the security companies in our country has more and more complicative organization structure and business system. Based on internal control and risk management, management audit can promote validly security companies implementing internal entrust management responsibility, can be advantageous to realize the capital extending and the value increasing.

现阶段我国证券公司开展管理审计是适应开放式竞争环境、业务转型和内部审计转型的需要，随着我国证券公司资本规模和业务范围的不断扩大，组织结构和业务体系日益复杂，基于内部控制和风险管理基础上的管理审计能有效促进证券公司内部受托管理责任的履行，有利于证券公司实现资本扩张和企业价值增值。

In the process of writing,on the principle of reasonable,well-documented and well-knowing,the author provides its service goals and tries to further defined its special functions for amplifying the company"s management systems and operating mechanisms. The author also ports out the anything of the operating responsibly of the supreme administer should belong to the external auditing. The pattern of internal auditing should be choused or built on the basis of the actual situation. It can"t copy the actions of the foreign countries me chaniclly. The selective patterns for the different kinds of enterprises are introduced as well.

从国有企业扩大经营规模后内部控制，内部管理现实需要的立场出发，提出企业内部审计内向服务目标，试图明确，内部审计对企业机制健全和企业健康营运维护的特殊作用；特别指出对国有企业最高管理当局经武汉理工大学硕士学位论文营责任的审计应归之于外部审计；企业内部审计模式的选择与建立，不可生搬硬套国外作法，需要根据实际情况或是参考改造，或是摸索新建，并介绍了不同类型可供企业参考。

Thirdly, the fault liability principle is applied to this liability, then anatomies the four constitutive elements: CPA offered false comment, plaintiff suffered loss, there is causality existing between the loss and the false comment and CPA is fault, and sums up demurrers of CPAs.

第三，明确不实审计民事责任适用过错责任原则，依次剖析该类专业背景下侵权责任的违法行为要件、损害要件、因果关系要件(原告的损失与不实的审计报告之间有因果关系)以及过错要件，并总结注册会计师的抗辩事由。

This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountant's law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no-duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. Standing the neutral relatively angle of boundary, I make a progress research to them , attempt to look for some fair and just ideas to solve these problems, thus contribute to CPAs of our country holding the industry and healthy and legal standardization.

本文在借鉴国内外研究成果的基础上，介绍了关于注册会计师法律责任的一些基本理论，全面论述了诸如审计法律责任确定的标准、审计法律责任的归责与免责条件、赔偿金额的确定等一系列当前司法实践中急待解决的问题，站在较之司法界和会计界相对中立的角度上来对它们进行了研究，试图从中找出一些可以用来解决问题的公平、公正的新观点，从而有助于我国注册会计师执业的规范化、健康化、法制化。

This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountants law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no-duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. Standing the neutral relatively angle of boundary, I make a progress research to them , attempt to look for some fair and just ideas to solve these problems, thus contribute to CPAs of our country holding the industry and healthy and legal standardization.

本文在借鉴国内外研究成果的基础上，介绍了关于注册会计师法律责任的一些基本理论，全面论述了诸如审计法律责任确定的标准、审计法律责任的归责与免责条件、赔偿金额的确定等一系列当前司法实践中急待解决的问题，站在较之司法界和会计界相对中立的角度上来对它们进行了研究，试图从中找出一些可以用来解决问题的公平、公正的新观点，从而有助于我国注册会计师执业的规范化、健康化、法制化。

At the last,this paper gives a norm q that can suggest the level of auditing independence.This paper analysis the factors those affect the auditing independence economically.When the cost is constant,there is a negative relationship between the auditing independence and the accounting firm's capital stock paidup, and the auditing independe...

对影响审计独立性的因素从经济学的角度进行了剖析，在假定成本不变的条件下，得出了审计独立性与被审单位的规模成反比；假定收入不变的条件下，得出了审计独立性与会计师事务所注册资本金成正比，同样条件下合伙制事务所比有限责任公司制事务所独立性强的结论。

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来，英国，在此地早期居住的是凯尔特人，已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。