论文部分内容阅读
依法治国和以德治国是我们国家的基本方略，也是加强社会主义民主与法治的重要举措之一。研究审计法律责任问题，对于加强依法治国和以德治国有重要战略意义。对审计法律责任问题如何确定，世界各国虽有不同的法律规定，但均确定为民事责任和刑事责任。本文拟就审计责任的确定
Ruling the country by law and governing the country by virtue are the basic strategies of our country and one of the important measures for strengthening socialist democracy and the rule of law. Studying the issue of legal liability for auditing is of great strategic significance for strengthening the rule of law and governing the country with virtue. How to determine the legal liability of auditing? Although all the countries in the world have different legal provisions, they are all determined as civil liability and criminal responsibility. This article intends to determine the audit responsibility