锦州港审计失败论文

问：急！！！锦州港审计失真案件最终毕马威具体承担了什么责任？？

1. 答：锦州港审计失真案件在财政部对部分企业2000年度会计信息质量抽查公告中，毕马威赫然在目。资料显示,广西玉柴机器股份有限公司会计报表主要项目失真数据：资产不实-1662万元，所有者权益不实-949万元，利润总额不实-1624万元。主要违规事项：会计核算不真实，虚增原材料成本、跨年度多列费用、虚减利润1623万元；所属销售公司代销劳务收入760万元未入账，并以个人名义储存，应作未作纳税调整4191万元。承办审计业务的毕马威会计师事务所出具了无保留意见。据报道，2002年初，毕马威华振会计师事务所合伙人蔡廷基就亲自参与上海石化、中移动和招商银行等中国大型企业的审计工作，并表示，即使做到“掘地三尺”的审计，也难以完全杜绝差错，如同医生也会有过误诊一样。而为了补偿“无心之失”给有关方带来的损失，毕马威每年购买巨额责任险。蔡还对媒体表示，“毕马威出错的几率非常之低。因为毕马威基本不出具有保留意见的审计报告，要么选择不做，要么出具无保留意见的报告。”根据目前的有关法律规定，注册会计师民事责任归责原则主要有两种，过错责任和公平责任。该人士进一步指出，分析注册会计师法律责任可以看出，注册会计师的民事责任重大且发生的可能性极大。一旦出现审计失败而出具了虚假报告并造成他人损失，多数情况下要承担过错责任。因为根据法律规定，该类案件因其专业性特点实行举证责任倒置，注册会计师必须证明自己严格遵守了各项执业规则，才能不承担过错责任。而各项执业规则是一个有机整体，注册会计师很难证明自己严格遵守了各项执业规则。而且，即便没有过错，多数情况下也要承担公平责任。据我所知，到目前，虽然有就此事状告毕马威的，但都因诉讼程序复杂或经济原因未果
2. 答：搜一下：急！！！锦州港审计失真案件最终毕马威具体承担了什么责任？？

问：有段关于审计的论文摘要，麻烦译成英文

1. 答：Abstract: With the development of our audit services, audit failure cases have occurred, causing huge losses to society, the audit also raised the issue of failure audit theory and practice of the munity's attention. This paper from the nature of audit failures and looks focuses on the reasons for the formation of audit failures and the circumvention of measures some of the views and measures
   Keywords: Audit Failure Causes of and Countermeasures responsibility of the audit risk audit
2. 答：Abstract: with the development of our country's audit business, audit fail frequently occurr, caused great damage to the society, also audit failure caused by the auditing theory and practice of "high attention. This paper tries to audit the essence of failure, elaborates on the cause of formation and avoidance of some ideas and countermeasures
   Keywords: auditing failure causes audit responsibility audit risk
3. 答：Summary: With the development of the audit industry in our country, the audit failures surface from time to time,it causes huge losses to the society. The audit failure problem also capture high attention from the audit theory and practical research circle. This research paper discusses the nature of the audit failure, focuses on the causes of audit failure and some opinions and strategies regarding the circumvention measures.
   Key Words: Audit failure, Audit Risk,Audit Responsibility, Causes, Strategy.

问：“审计失败的成因及规避"，这个论文题目请知道的童鞋准确翻译成英文,3Q

1. 答：Modern Literature： "Audit Failure Causes and Avoidance",
2. 答：why we failed in the audition and how to avoid