【摘要】 迄今为止 ,在世界各国的民间审计行业法律规范体系中 ,美国民间审计法律责任规范体系是最为完备、最为成熟的一种。文章对该体系构架的责任要件、责任客体和责任性质三大要素进行了分析。更多还原

【Abstract】 The US Civil Audit Legal Responsibility Norm is peraps the most complete and the ripest one among the world’s civil audit legal norms The norm’s responsibility elements,responsibility objects and responsibility nature are analyzed in the paper更多还原