generally accepted auditing standard meaning in English
通常公认的审计标准
Examples
- Gaas , generally accepted auditing standards
一般公认审计准则 - Audit : an examination of transactions and financial statements made in accordance with generally accepted auditing standards
审计：对依据公认会计原则编制的财务报表进行的一种检查。 - This chapter discusses the responsibilities of management , boards of directors , and audit committees for reliable financial reporting , summarizes key aspects of the auditor ' s responsibility to plan and perform an audit under generally accepted auditing standards , and describes procedures that the auditor may find dffective in limiting audit risk arising from improper revenue recognition
本章讨论了与收入确认有关的审计问题，重点是收入确认有关的审计程序。第五章收入确认准则的制定。本章结合目前国际上关于收入确认准则制定的现状，探讨了收入确认准则的制定问题。 - And on the basis of that , it is of great significance to achieve healthy development of the profession . the dissertation defines the law concepts relative to cpa civil liability firstly , then it focuses on the analysis of the following controversial areas in law : definitive principles for auditing tort liability , the judging criteria of fault etc . , and it states the legal status of independent auditing standards from the perspective of law ; further , to complete the law analysis , the dissertation analyzes definitive principles of the cpa ’ s legal liability and the game between the interest of social publics and the interest of cpa from the perspective of economics . then , by reviewing different legal status of generally accepted auditing standards in different historical periods in american , the author studies the legal status of independent auditing standards in china regarding our specific legal and economic environment
本文首先从注册会计师民事法律责任相关的法律概念入手,重点对审计侵权责任的归责原则、过错判断标准等一些在法学界存在争议的关键领域展开分析,从法律角度阐述了独立审计准则法律地位问题;进而从经济学的视角对注册会计师民事责任归责原则和社会公众与注册会计师的利益博弈展开了分析,作为对法律分析的辅证;然后在考察借鉴不同历史时期美国独立审计准则法律地位的基础上,结合我国特定的法律和经济等环境,对我国独立审计准则的法律地位问题进行了研究,认为:独立审计准则具有一定的法律地位,应当作为我国注册会计师法律责任认定的一般原则,但并非判断注册会计师执业时是否存在“过失”的唯一基准。
Related Words
- generally
- generally speaking
- generally correct
- generally labelled
- generally accounting
- generally labeling
- generally suppose
- generally accepted
- generally adapted breed
- generally accepted standard
- generally accepted accounting principles
- generally accepted audit standards
- generally accepted auditing standards
- generally accepted government accounting