审计英语论文

审计职业认为法律实践对审核员不公平的待遇。直到最近,他们已经承担连带责任,并有实质性的未付自己的法律费用是否下流行于court.1连带责任审核员支付赔偿金的政权通常是由于他的水平无关 因为其他被告支付他们的分享。例如,在故障导致1%原告损害不一定是有关支付1%的损失 因为审计师是一种“深口袋。”这个问题讨论了达信声称连带责任制度。 。主要职能是作为一个风险转移方案,甚至是无辜的被告略微指责往往必须同意强迫殖民地为了避免这一威胁 甚至更高的责任的,完全的判断比例的过错程度,并招致实质性的法律费用以抵御莫须有的诉讼。 相比之下,允许法院体系比例确定的基于百分比的审计损害赔偿金的过错造成这些不分 其他被告人的支付能力。私人证券诉讼改革法案》1995年采用有限的比例责任,并对证券诉讼统一的改革法案》1998 preempts州法律的行为,包括在全国范围内的证券交易西装。 然而,对审计人员不是等级适合可以根据国家commonlawand下连带责任诉讼。此外,争议仍然存在

In the information technology, the development of increasingly today, with the audited work unit of the environment which increasingly network and information, and the constant change of the audit environment, development, make risk-oriented audit in orientation, audit objects and methods have a many changes. Information environment audit guide model was tested for electronic data center, in the evaluation of material misstatement risk the risk is to focus on the modern guidance mode. And modern risk-oriented audit is a strategic concept and system guide view material misstatement risk assessment and the audit process, its core ideas can be summarized as: audit risks mainly comes from the enterprise financial report material misstatement risk, and misstatement risk mainly comes from the whole the management risk of the enterprise and fraud risk. Therefore, the auditor from enterprise strategy must be analyzed, and process analysis, and fully identification enterprise internal and external risk and understand internal and external risk to the financial statements that influence, and with the audited work unit business risk (including strategic management risk and process management risk) as the guidance. Under the environment of information risk-oriented audit will be audit unit in broad economic system, the audit need to think effective enterprise in the macro social economic environment and industry environment, objectives and strategies, realize the goal of enterprise's main business activities and key business links and residual risk for the thorough understanding.