legal responsibility of auditor 中文意思是什麼
legal responsibility of auditor
解釋
審計人員的法律責任- legal : adj. 1. 法律（上）的。2. 法定的，合法的，正當的。3. 【宗教】按照摩西律法的。n. 1. 法定權利。2. 依法必須登報的聲明。3. 〈pl. 〉 儲蓄銀行[信託公司]可以用來投資的證券。
- responsibility : n. 1. 責任；責任心；職責，義務 （of; for）; 負擔。2. 〈美國〉義務履行能力，償付能力。3. 【無線電】響應性[度]。
- of : OF ＝Old French 古法語。
- auditor : n. 1. 會計檢查官，查賬員，審計員。2. 聽者。3. 〈美國〉旁聽生。
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The research on the arrangement of responsibilities of the independent auditing focuses mainly on the direct discussion of the content of the independent auditing responsibilities, and that restricts the scope of research. however, as an integrated system, the arrangement of the responsibilities of independent auditing must be based on a certain structure, every part of which influences each other and functions jointly, thus, the structure of the independent auditing responsibilities is selected as the perspective of the research on the arrangement of the independent auditing responsibilities. this essay makes research mainly on the structure of scope of the responsibilities or non - responsibilities of independent auditing, the structure of ethics responsibility and legal duty, and the evolution of responsibility structure from ethics orientation to law orientation, then, the issue of responsibility structure of independent auditor in our country is discussed
現有涉及獨立審計責任安排的研究更多的是直接針對獨立審計責任的具體內容加以論述，頗有就事論事的味道，然而獨立審計責任安排作為一個完整的體系必定是以一定結構組成的責任體系，獨立審計責任各個組成部分相互影響共同發揮效力，因此本文選擇獨立審計責任結構作為切入點研究獨立審計責任安排，主要對獨立審計責與非責的范圍結構、道德責任與法律責任的構成結構與由道德責任為主向法律責任為主的責任結構演變進行研究，然後在此基礎上對中國獨立審計責任結構問題作一番思索。
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