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注册会计师审计风险法律责任
TheAccountant and Auditor shall have responsibility for ensuringthat the financial statements are presented according to the accountingpolicy and regulations. It is his duty to investigate all financialtransactions, investigate any unexplained discrepancies and takeaction based on the results of the audit. He must exercise due careand diligence to detect any fraud or errors and other irregularities.In addition, he should provide opinions on any matters arising fromthe audit process, which may have a significant impact on thefinancial statements. He should also provide guidance and advice onthe internal control system, the safeguarding of assets and compliancewith applicable laws and regulations.
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