摘要
审计准则的遵循与否是判定注册会计师审计失败时主观上有无过错的主要依据,是注册会计师法律诉讼中所涉的核心问题。笔者以哈耶克的二元社会秩序理论为依据,探讨了独立审计准则的法律性质,提出注册会计师协会制定的审计准则是行业的内部规则,不能调整注册会计师与利害关系人之间的法律关系,中国现有的独立审计准则不能作为注册会计师审计失败的抗辩依据。
Whether sticking to audit conventions is taken as a standard by which a judgment on a (CPA′s) subjective offence is made,and thus it is the nuclear problem of lawsuit concerning a CPA.The legal nature of audit conventions is discussed in this paper based on the theory of dual social order of F.A.Hayek.The audit conventions made by the association of CPA is inner regulations,and it can′t regulate the relations between CPA and parties concerned.The defense of audit failure can′t be based on existing independent audit conventions.
出处
《南京林业大学学报（人文社会科学版）》
2005年第1期85-88,共4页
Journal of Nanjing Forestry University(Humanities and Social Sciences Edition)
关键词
内部规则
外部规则
独立审计准则
公众期望
inner regulations
external regulations
independent audit convention
public expectation
