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Of accountant responsibility and audit responsibility limit 2
From;    Author:Stand originally

The 2nd kind: Set the legal responsibility that registers accountant and the liability that search a fraudulent practice strictly. This kind of country basically has the United States, Canada, Mexico, Japan, it is a delegate with the United States. The target of audit of American financial forms for reporting statistics is: "Express an opinion to the just sex of financial forms for reporting statistics, state financial standing and general and accepted accounting principle photograph to agree " . From inchoate audit target development evolves and the just sex of will certain financial report forms regards audit as the target come, this searchs a fraudulent practice namely. Although audit does not search a fraudulent practice technically, but, the fraud of major to can bringing about finance affairs forms for reporting statistics difference and accident have the auditor responsibility. As to the legal responsibility that searchs fraud and accident, if the auditor causes a loss because of neglect, be about to be in charge of to client and a third party.

The 3rd kind: Without specific standard and legal provision. Basically be middle east a few countries, wait like Jordan, Kuwait.

The analysis from above can see: Each country is limitted to accountant responsibility, audit responsibility different, divergent focus depends on confrontation plan division responsible the cognizance that searchs a fraudulent practice is different. International audit criterion is on foundation of divergent of harmonious each country, point out: "Register accountant to should be check fish to have the fraud of major effect and mistake to accountant forms for reporting statistics, offer reasonable assurance. " also point out at the same time: "Did not examine the major mistake that gives accountant forms for reporting statistics and fraudulent practice, do not state audit work was not carried out by criterion of general and accepted audit, and will bear corresponding responsibility and consequence " . Visible, should register accountant only strict according to audit criterion hold course of study, should not bear audit responsibility. To the effect that the false information place in forms for reporting statistics causes, by responsibility of the accountant that be assumed by audit unit. Our country registers accountant industry to start later, in both limit on, more opinions that drew lessons from international audit criterion.

4, the case study that two concepts limit hard in solid Wu

The audit responsibility that causes possibly, basically have: (The reason of audit staff oneself, register accountant unfinished for instance completely strict comply with " independent audit criterion " and " register accountant way " ask to carry out, or it is the professional morality with good lack. "Shenzhen open country " case, " Great Wall case " , " judge water bilk case " old 3 big cases, and " fine jade civilian source " , " glow is industrial " , " Oriental boiler " new 3 big cases, because audit staff did not press the requirement of independent audit criterion to do,all be; (By the reason of audit unit respect, the management of the mistake that basically includes a client, fraud, illegal behavior and client fails.
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