Ch職業(yè)責(zé)任與法律責(zé)任

普通高等教育“十一五”規(guī)劃教材

《審計(jì)》(劉明輝主編)第四章職業(yè)責(zé)任和法律責(zé)任第一節(jié)職業(yè)責(zé)任第二節(jié)法律責(zé)任第三節(jié)避免法律訴訟的對(duì)策第一節(jié)職業(yè)責(zé)任關(guān)于職業(yè)責(zé)任的幾個(gè)概念財(cái)務(wù)報(bào)表審計(jì)中發(fā)現(xiàn)錯(cuò)誤和舞弊的責(zé)任財(cái)務(wù)報(bào)表審計(jì)中關(guān)注法律行為的責(zé)任第磨一段節(jié)姓職碎業(yè)遮責(zé)漫任一蔬、喂關(guān)時(shí)于藍(lán)職隱業(yè)充責(zé)巷任肉的狐幾準(zhǔn)個(gè)喘概腎念1或.對(duì)套財(cái)棟務(wù)坑報(bào)表表衡的符責(zé)扁任（1）似被宋審慶計(jì)斯單盡位寸管胖理如層濾和伙治嬌理建層蘭的斗責(zé)泉任在費(fèi)治半理鉛層冤的睡監(jiān)燃督王下削，施管骨理盞層譯作殼為習(xí)會(huì)找計(jì)角工壞作京的紅行勿為意人撇，圈對(duì)華編雅制教財(cái)捎務(wù)招報(bào)倡表檔負(fù)屑有算直澆接妖責(zé)蔬任中。管癢理邊層掠對(duì)栗編酒制朗財(cái)特務(wù)壩報(bào)米表座的勺責(zé)荒任玩具畜體懸包涼括金：第屯一吳節(jié)悉職臟業(yè)大責(zé)敢任一瞇、妻關(guān)泥于跑職閉業(yè)做責(zé)渾任瘋的域幾雷個(gè)梳概象念（2）養(yǎng)注安冊(cè)加會(huì)拘計(jì)鼠師堤的犬責(zé)祖任按連照縫審尾計(jì)罷準(zhǔn)貞則叢的閑規(guī)濱定粒，哭對(duì)夏財(cái)旋務(wù)叢報(bào)羊表丈發(fā)承表兄審檢計(jì)熊意左見沫是垮注太冊(cè)賀會(huì)意計(jì)傭師延的盾責(zé)六任蘋。財(cái)犯務(wù)響報(bào)趴表數(shù)審船計(jì)乘不制能播減妥輕披被緒審邁計(jì)區(qū)單咬位南管鍵理廉層絕和趙治皮理叉層清的艦責(zé)雁任骨。會(huì)果計(jì)塘責(zé)培任，吼是神指劍被種審激計(jì)炸單壟位赴管你理漠當(dāng)?shù)殖閷?duì)得其臘所室編鍋制謊和齡提匙供婆的爸會(huì)翅計(jì)澡報(bào)徒表穴所赤應(yīng)題承愈擔(dān)欄的貸責(zé)仁任稻。騾包外括澤建紋立逮健騎全弓本獄單睡位潮的長內(nèi)鴨部匆控惱制僵制哥度棕，癢?；巫o(hù)運(yùn)本街單秩位栗資宵產(chǎn)耗的錯(cuò)安昏全塔和捐完標(biāo)整激，琴保蓄證靈其側(cè)會(huì)途計(jì)怕資杠料文的翻真攤實(shí)尋、盟合怖法孩和受完炸整素。審尊計(jì)恢責(zé)射任，某是棕指無注蔑冊(cè)浴會(huì)可計(jì)遣師帝及昏其檢審睬計(jì)辣組仔織狀對(duì)夢(mèng)其排執(zhí)昨行洲的陸審著計(jì)畢業(yè)紐奉務(wù)獲及短出友具漠的機(jī)審在計(jì)銜報(bào)希告蝕應(yīng)腔承伏擔(dān)攀的難責(zé)貫任牲?！丢?dú)熄立焰審誦計(jì)轟基鋼本室準(zhǔn)蘆則》規(guī)豪定護(hù)：符按域照巖獨(dú)砌立股審箭計(jì)閣準(zhǔn)淺則江的齒要皇求紹出犧具以審岡計(jì)摘報(bào)欠告樣，潑保綠證求審燒計(jì)澇報(bào)漏告蚊的裹真駝實(shí)荷性但、算合灣法潤性性是希注禽冊(cè)誤會(huì)榴計(jì)鋪師崖的廣審礎(chǔ)計(jì)燭責(zé)桃任養(yǎng)。屬烘于待不披同凡的素責(zé)使任嘩主我體耳，芹彼偷此渾不央可壤替淺代大、溪減微輕澇或轉(zhuǎn)免根除第串一鄙節(jié)寄職筆業(yè)鉗責(zé)評(píng)任第欲一刷節(jié)榜職舟業(yè)是責(zé)攔任—潔—關(guān)云于魂職掘業(yè)啦責(zé)奸任左的足幾扯個(gè)慕概黃念2您.審話計(jì)壇失當(dāng)敗倘、席企綁業(yè)校經(jīng)塌營盞失胖?jǐn)√桥c政審均計(jì)蒼風(fēng)桿險(xiǎn)（1）匯審睬計(jì)逮失適?。?）循企戰(zhàn)業(yè)霧經(jīng)致營猜失純?。?）畢審象計(jì)剃風(fēng)行險(xiǎn)審計(jì)失敗注冊(cè)會(huì)計(jì)師由于沒有遵守公認(rèn)審計(jì)準(zhǔn)則而形成或提出了錯(cuò)誤的審計(jì)意見。遵魔守勵(lì)了沃公塌認(rèn)奴審汁計(jì)責(zé)準(zhǔn)碰則審劃計(jì)潤風(fēng)甲險(xiǎn)出耕現(xiàn)娃經(jīng)倒?fàn)I夜失花敗扮時(shí)姻，液審絕計(jì)嚴(yán)失女?dāng)『锌膳苡璐嬷嘣谏洌笠才灴赡媚芨绮灰愦姘暝诟F。第泡一松節(jié)笛職講業(yè)撈責(zé)位任—恨—會(huì)煙計(jì)曲報(bào)捎表窯審視計(jì)嗚中參審脾計(jì)擦人殺員嘴應(yīng)園負(fù)盈的機(jī)職去業(yè)嗎責(zé)討任發(fā)箏現(xiàn)篇錯(cuò)止誤仁與復(fù)舞語弊主的寇責(zé)待任錯(cuò)誤會(huì)計(jì)報(bào)表中存在的非故意錯(cuò)報(bào)或漏報(bào)----原始記錄和會(huì)計(jì)數(shù)據(jù)的計(jì)算、抄寫錯(cuò)誤----對(duì)事實(shí)的疏忽和誤解----對(duì)會(huì)計(jì)政策的誤用舞弊導(dǎo)致會(huì)計(jì)報(bào)表產(chǎn)生不實(shí)反映的故意行為----偽造、編造記錄或憑證----侵占資產(chǎn)----隱瞞或刪除交易或事項(xiàng)----記錄虛假的交易或事項(xiàng)----蓄意使用不當(dāng)?shù)臅?huì)計(jì)政策第腐二麥節(jié)熊法出律沉責(zé)惱任-等-發(fā)朋現(xiàn)呆錯(cuò)穿誤屆與有舞藏弊蔬的湯責(zé)關(guān)任注里冊(cè)鄙會(huì)渴計(jì)管師歷對(duì)鴿會(huì)親計(jì)偽報(bào)奔表作審蹈計(jì)船，今并壤非憲專書為爽發(fā)凱現(xiàn)高被審逝計(jì)統(tǒng)單患位塔的均錯(cuò)籍誤投、聚舞乒弊鋒或富違塌反必法憤規(guī)蟻行程為廳。潛如趟果委瞇托蝦人純要迅求唱對(duì)堡可郵能煤存種在笨的陽特魚定淹錯(cuò)們誤妖、鋸舞施弊上或胡違反絮法殖規(guī)覆行第為懸進(jìn)蘭行腎專刃門鹽審?fù)谟?jì)殖，怠注左冊(cè)戲會(huì)挎計(jì)戰(zhàn)師林應(yīng)達(dá)當(dāng)愧考慮盛自饒身虧能票力臉和夾審見計(jì)蔬風(fēng)程險(xiǎn)勇，駝并倡另逃行蓋簽謹(jǐn)訂潔業(yè)肢務(wù)鴿約介定魔書登。第晉一廟節(jié)寶職橡業(yè)績責(zé)晌任—舊—會(huì)棵計(jì)緞報(bào)專表塞審竊計(jì)班中醋審言計(jì)麗人翅員栗應(yīng)醒負(fù)栽的僅職萍業(yè)府責(zé)捷任關(guān)們注術(shù)違鑰法康行貨為喘的忠責(zé)揉任不康包薦括寇違滑反笛適滅用躺的栗會(huì)男計(jì)哥準(zhǔn)涼則汽和彈相蔬關(guān)桿會(huì)科計(jì)翁制株度同的至行亡為第秀二未節(jié)舟法敞律紗責(zé)貌任-偵-揭脫露蜘違房誠反漸法猾規(guī)槳行披為技的鄉(xiāng)豐責(zé)查任出遭具恩的屈審暖計(jì)惕報(bào)文告悔與藥被淚審撲計(jì)貪單餃位美存榜在覆對(duì)工財(cái)保務(wù)慚報(bào)餐表產(chǎn)哀生養(yǎng)重勵(lì)大陽影押響鹿的災(zāi)違剃法斧違私規(guī)私行怒為鎖之紐奉間影的容關(guān)爭(zhēng)系勉。P買8扮0第印二糧節(jié)賄法刊律北責(zé)欠任注墊冊(cè)濃會(huì)尸計(jì)控師輝法汪律漲責(zé)圣任顯的崗成吵因法固律闊環(huán)濕境坦變宿化我的嗓主浸要關(guān)表豪現(xiàn)被已審束計(jì)糞單伍位智的障責(zé)稠任不很能禾苛勸求蛋注念冊(cè)掏會(huì)膜計(jì)度師順發(fā)脫現(xiàn)親和釋揭棍露所早有的某錯(cuò)眨誤置和狗舞昏弊飄行粥為未答能訊查售出您的扔重隸大黑錯(cuò)肯誤往與斬舞踏弊關(guān)外鍵刷是脅未輩能座查薯出踏的至原刮因腳是惕否等來額自C封P苗A本陜身閱的莊過暖錯(cuò)總臂之佳，分管去理宵層晃和田治棄理伐層停對(duì)玻報(bào)創(chuàng)表青承炭擔(dān)愈完歇全通責(zé)品任損，扭若鉤財(cái)頂務(wù)撥報(bào)盟表咱存草在怨重微大絞錯(cuò)康報(bào)怎，愁而精注告冊(cè)臥會(huì)累計(jì)宰師蓬沒若有題發(fā)旱現(xiàn)英，谷也蜻不粘能瞇因僵為收財(cái)揉務(wù)亂報(bào)魚表薦已映經(jīng)刻注梯冊(cè)剝會(huì)介計(jì)危師樣審拒計(jì)代這諷一袋事弦實(shí)杏而費(fèi)減李輕雙管蟲理閉層扯和篩治則理傾層懶對(duì)伍財(cái)訂務(wù)爐報(bào)奪表期的鐘責(zé)抹任對(duì)。1盈.違屈約缸，余是占指疾合燙同箭的賣一指方壞或腹幾姜方湯未培能赴達(dá)撒到合蝴同脆條某款的矛要階求匪。顛當(dāng)有違鮮約背給期他忽人滾造絲式成肢損布失說時(shí)忘，懶注伍冊(cè)屈會(huì)揀計(jì)畝師濁應(yīng)登負(fù)遙違敬約粥責(zé)與任執(zhí)。第機(jī)二智節(jié)立法斥律丸責(zé)粗任-燒-商-注貧冊(cè)紙會(huì)倍計(jì)是師貝的柔責(zé)必任2腰.過捕失緞，聞是俗指宵在訓(xùn)一朋定尋條典件普下殃，惰缺走少蓬應(yīng)澡具老有鄙的都合秒理概的謹(jǐn)芳慎。普占通精過否失重猶大刮過謀失沒茂有邪完服全完灶全冬沒紛有第腿二喊節(jié)怨法坐律薦責(zé)渾任-笑-階-注耕冊(cè)揉會(huì)券計(jì)毛師多的足責(zé)公任第夕二通節(jié)侄法付律晌責(zé)振任-理-良-注衛(wèi)冊(cè)態(tài)會(huì)飛計(jì)徐師筍的漏責(zé)滴任從下司烏法量實(shí)鹽踐形看情，降如引果巴會(huì)在計(jì)懂報(bào)堂表啟存敞在爺重娃大剖錯(cuò)出報(bào)欺事直項(xiàng)案，兼注糧冊(cè)艙會(huì)頌計(jì)植師窄運(yùn)嗓用臘常區(qū)規(guī)灣審店計(jì)何程垮序?yàn)?zāi)通采常坊應(yīng)擱予剩以歇發(fā)論現(xiàn)鋸，鑼但灰因轟工佳作塑疏醬忽腦而蔽未神能川將雹重念大邀錯(cuò)昌報(bào)遷事危項(xiàng)譜查承出禾來祖就楊很互可識(shí)能挽在拼法塌律追訴惑訟茅中碗被尾解滔釋塵為敬重斑大續(xù)過這失何。稠如趨果吹會(huì)疊計(jì)響報(bào)就表美存愚在研多旗項(xiàng)勞錯(cuò)丹報(bào)普，服每廈一拳處澇都緣瑞不愉算揭重蜘要反，飽但裙綜檔合桑起躍來潮對(duì)呆會(huì)奸計(jì)夏報(bào)飽表腹的掏影恰響拐卻詞很拉大晝，皆也方就捏是京說素，絨會(huì)燦計(jì)氣報(bào)嘉表邊作段為過一誓個(gè)弊整勉體林可窩能迫嚴(yán)法重坡失賭實(shí)考。嬌在貍這佛種轟情灣況伏下同，嫂法省院肯一抬般陸認(rèn)側(cè)為袋注具冊(cè)遞會(huì)然計(jì)汽師尿具離有噴普搬通婆過丙失桑，削而貪非尚重梳大蜜過腥失嚷，混因轉(zhuǎn)為保常演規(guī)壓審坑計(jì)銜程朽序騰發(fā)末現(xiàn)旅每吊處蛙較敵小既錯(cuò)雄報(bào)辨事設(shè)項(xiàng)屋的吉概區(qū)率后也拉很票小鍵。欺公詐憑明池知鮮委唯托騙單從位肆的枯會(huì)愧計(jì)不報(bào)翁表混有煤重仔大豎錯(cuò)目報(bào)躬，爆卻兩加繭以六虛緞偽苦的紫陳厚述釋，拾出客具扭無村保心留脫意摔見搖的斷審徐計(jì)揮報(bào)寫告。第唐二蒸節(jié)拋法越律納責(zé)搞任-縣-縱-注望冊(cè)煌會(huì)爛計(jì)漏師稠的紀(jì)責(zé)透任第攪二其節(jié)脅法趴律鳳責(zé)仁任-謎-毫-注針冊(cè)遭會(huì)煩計(jì)鞏師認(rèn)的之責(zé)異任如擱果額財(cái)晃務(wù)冠報(bào)竊表獅存勁在勸多感處扣錯(cuò)慮誤排事柏項(xiàng)才，價(jià)每惠一宇處按都笨不儀算儲(chǔ)重批大最，稼但荷報(bào)越表砍作床為糞整笑體砌時(shí)鬧就遷可都能聾導(dǎo)愿致酒嚴(yán)的重禮失秤實(shí)情，飄注苦冊(cè)男會(huì)歌計(jì)瘡師解實(shí)屆質(zhì)拖性矛審原計(jì)容準(zhǔn)示則炊規(guī)恒定絕的色程疼序躺未斯能公將巨錯(cuò)桿誤別事燙項(xiàng)陰查炸出鍵來陸，步該灰注稍冊(cè)棗會(huì)寧計(jì)棗師碑會(huì)錦被晝認(rèn)反定幻玉為鄙（仍）A普彼通嘩過付失B重襲大顏過完失C欺紹詐D沒臨有頓過磁失第扯二聞節(jié)慌法旅律執(zhí)責(zé)嘉任-敏-右-注云冊(cè)若會(huì)略計(jì)文師帖的費(fèi)責(zé)灑任注匆冊(cè)濕會(huì)繪計(jì)竟師勵(lì)對(duì)A股糊份潛有或限癢公拋司2善0砌0套6年勞度癥財(cái)劇務(wù)視報(bào)垂表散進(jìn)閘行喂審懶計(jì)朽，貸按猴照《中坊國奔注榴冊(cè)輪會(huì)屠計(jì)拔師保審煮計(jì)疏準(zhǔn)無則枝第1燥3般1館2條—函馬證》規(guī)趕定勝，嗎對(duì)糾有餅關(guān)莊應(yīng)充收模賬臺(tái)款京進(jìn)傭行管了糠函久證汁，斑但候是舌由驚于觀肯偽定鬧式薪函晌證西數(shù)衣量會(huì)不捉足扮，叔最片終開仍購有條重越大暗錯(cuò)狠誤返還敏是刑未特能燒查極出航，綠在陪此或情激況棋下壯一曉般鑄認(rèn)老為傳注感冊(cè)肌會(huì)洋計(jì)誤師霜應(yīng)松屬凡于鈴（雪）A普指通更過托失B重帶大朱過米失C共池同狀過受失D沒淚有床過針失第誘二蕩節(jié)展法谷律訴責(zé)手任-倉-遮-注設(shè)冊(cè)含會(huì)慮計(jì)牧師貝的無責(zé)勾任被總審責(zé)計(jì)尤單盟位憲未攤能忌向胳注躲冊(cè)便會(huì)郊計(jì)盜師寧提屠供員編謠制破納膛稅呀申酬報(bào)壺表爽所維必池要葛的凡信雙息評(píng)，麗后孤來業(yè)又較控使告嬸注激冊(cè)癢會(huì)似計(jì)變師認(rèn)未勉能毫妥飽當(dāng)仿地捧編武制蓋納遮稅束申逃報(bào)塌表株，跌這紡種雖情材況痛可眉能窩使犯法洞院晶判川定夜被殘審建計(jì)喝單制位奇存握在餅（描）A普石通刑過翻失B重店大劈燕過哭失C共滔同紀(jì)過博失D違左約第滾二凱節(jié)關(guān)法贈(zèng)律揮責(zé)電任-伴-平-注壟冊(cè)神會(huì)佛計(jì)儲(chǔ)師卻的師責(zé)堡任注捏冊(cè)融會(huì)毫計(jì)有師盾在批對(duì)渣被甘審遇計(jì)斑單野位倆的逆存燙貨淋審庸計(jì)侮時(shí)扁提蠢出影監(jiān)百盤墳，愛但稅被柴審心計(jì)屬單虧位徐表那示裝年僅終華前煮已淡經(jīng)獵作秤出寶盤頸點(diǎn)鐵，忽并滅向開注住冊(cè)仰會(huì)強(qiáng)計(jì)悟師協(xié)提瘡供銀了較盤幣點(diǎn)傳的慚全驚部旺記轟錄磁，濟(jì)注挪冊(cè)垂會(huì)湖計(jì)拾師罷審熄查朗了板盤謊點(diǎn)碧記之錄場(chǎng)后叫便椒認(rèn)飾可頑了隊(duì)存如貨垂的酒真惜實(shí)盲性符。哈然璃而曬，棕后毀來潑存天貨店被肺證菌實(shí)蜂存武在助大勇量臟虛房誠構(gòu)拉情修況貿(mào)，濱那抗么劍注辱冊(cè)狡會(huì)估計(jì)綢師燈將萍被喬視辨為肚（棚）A普寺通蹄過墊失B重碗大券過脂失C共脂同電過精失D違墨約第手二誕節(jié)圓法音律料責(zé)甚任-消-拖-注杏冊(cè)泛會(huì)紀(jì)計(jì)蟻師宣的使責(zé)銀任如樣果拿內(nèi)各部冤控?zé)嶂票怀Ｌ芙∴嵢^，翠注接冊(cè)最會(huì)距計(jì)掏師扮應(yīng)杜當(dāng)演調(diào)睡整義實(shí)買質(zhì)男性云測(cè)值試現(xiàn)程窯序歲的眉性柏質(zhì)數(shù)、訴時(shí)南間咸和味范芳圍柜，以否倚則頌就掏具游有值（武）蒸。A鑄.沒末有烤過澤失B拾.普攀通論過喉失C秒.重屬大可過拉失D膏.欺朗詐第緒二經(jīng)節(jié)礎(chǔ)法淺律汪責(zé)來任—圣—中組國雞注撓冊(cè)潔會(huì)鍛計(jì)唯師匹的般法矩律綱責(zé)培任一常般奶來確說久，溪因賽違款約嘴、衡過喊失?？哨w能細(xì)使饒注垃冊(cè)弱會(huì)櫻計(jì)孔師井負(fù)舍行矮政遭責(zé)燦任邪和登民旺事彼責(zé)訓(xùn)任彈，惕因誕欺給詐噴可規(guī)能招會(huì)餅使雪注尾冊(cè)椒會(huì)毫計(jì)續(xù)師火負(fù)均民財(cái)事章責(zé)亞任舊和晃刑府事虧責(zé)唉任民容事百責(zé)理任行申政鍬責(zé)魔任刑獎(jiǎng)事壤責(zé)崖任第綠二增節(jié)摔法耳律柿責(zé)腰任—搭—中推國版注席冊(cè)籃會(huì)迅計(jì)瞎師肅的番法猛律鋸責(zé)仿任違曬約賓、息過隨失欺躺詐第砍二耽節(jié)李法糖律翁責(zé)耽任—芝—中妙國張注甘冊(cè)堤會(huì)車計(jì)器師裁的參法古律伙責(zé)纖任行滔政康責(zé)駐任稀、第民貴事每責(zé)難任刑爆事亮責(zé)憶任態(tài)、和民逗事早責(zé)責(zé)任第喉三云節(jié)晝避策免憂法移律愧訴嚴(yán)訟小的胸對(duì)賣策可張能樸導(dǎo)擁致哨審體計(jì)結(jié)人儉員那法復(fù)律須責(zé)剃任電的睡原附因避廚免惱法閃律推訴尤訟叫的蜂對(duì)哲策第黎三猴節(jié)雷避政免耍法晌律俗訴廉訟令的逢對(duì)供策—吼—可然能銅導(dǎo)極致曠法耕