摘要
随着中国注册会计师业的发展,保险公司也为会计师事务所开设了一个新的险种——注册会计师执业责任保险。本文在介绍注册会计师执业责任保险内涵和意义的基础上,分析了我国注册会计师执业责任保险发展现状的原因,最后提出了推广注册会计师执业责任保险的建议。
With the development of China Certified Accountant Industry, the insurance company also has offered a new insurance kind for the accountant＇s firm too--the liability insurance of industry that holds certified accountant. Based on introducing the connotation and significance of the liability insurance of industry that holds certified accountant, The thesis analyses its developing cause, and points out the thoughts for popularizing it
出处
《科技和产业》
2006年第5期50-52,64,共4页
Science Technology and Industry
关键词
注册会计师执业责任保险
会计师事务所
审计风险
注册会计师
Liability Insurance of Industry that Holds Certified Accountant
Accountant＇s Firm
Risk Audit
Certified Accountant
