generally accepted auditing standards 中文意思是什麼
generally accepted auditing standards
解釋
公認審計準則-
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
本章討論了與收入確認有關的審計問題，重點是收入確認有關的審計程序。第五章收入確認準則的制定。本章結合目前國際上關于收入確認準則制定的現狀，探討了收入確認準則的制定問題。 -
Gaas, generally accepted auditing standards
一般公認審計準則 -
Audit : an examination of transactions and financial statements made in accordance with generally accepted auditing standards
審計：對依據公認會計原則編制的財務報表進行的一種檢查。 -
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
本文首先從注冊會計師民事法律責任相關的法律概念入手，重點對審計侵權責任的歸責原則、過錯判斷標準等一些在法學界存在爭議的關鍵領域展開分析，從法律角度闡述了獨立審計準則法律地位問題;進而從經濟學的視角對注冊會計師民事責任歸責原則和社會公眾與注冊會計師的利益博弈展開了分析，作為對法律分析的輔證;然後在考察借鑒不同歷史時期美國獨立審計準則法律地位的基礎上，結合我國特定的法律和經濟等環境，對我國獨立審計準則的法律地位問題進行了研究，認為:獨立審計準則具有一定的法律地位，應當作為我國注冊會計師法律責任認定的一般原則，但並非判斷注冊會計師執業時是否存在「過失」的唯一基準。 -
After years of toil, auditing firms are still wrestling to reconcile america ' s rules - based gaap ( generally accepted accounting principles ) with their international counterpart, ifrs ( international financial reporting standards ), which rely more on broad principles
雖然經過了數年的苦鬥，審計公司之間仍然糾纏於美國制定的所謂「公認會計準則」 （ gaap ）和基於更廣闊準則的「國際財務報告標準」 （ ifrs ） ，到底熟優熟劣的問題上。
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