法律张力下的审计行业监管

Abstract

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.