Report of the public accounts committee on report no . 42 of the director of audit on the results of value for money audits and supplemental report of the public accounts committee on report no . 41 of the director of audit on the results of value for money audits tabled at council meeting 政府帐目委员会就审计署署长第四十二号衡工量值式审计结果报告书提交的报告书以及就审计署署长第四十一号衡工量值式审计结果报告书提交的补充报告书于立法会会议上提交议员省览。
There are different opinions about cpa ' s infringement responsibility to the third party between accounting area and law area . accounting area emphasis the reality of auditing process and ensure rationally , but law area empress the reality of the result . the writer think that cpa provide professional credit and is the appraiser of the market economy , so the reality of auditing process ca n ' t avoid the civil responsibility because of the wrong auditing result 会计界与法律界在注册会计师对第三人侵权责任问题上存在着观念上的分歧，会计界强调过程的真实，主张合理保证，而法律界强调结果的真实，笔者认为注册会计师提供的是一种专家信用，充当市场经济活动的鉴证者，故审计过程的无缺陷不能对抗注册会计师审计结果不当所应承担的民事责任。
Article 41 chinese - foreign cooperatively - run schools , at the end of each fiscal year , shall prepare financial and accounting reports , commission public auditing institutions to conduct auditing work in accordance with law , publicize the audit findings , and file such information with the examination and approval authorities for the record 第四十一条中外合作办学机构应当在每个会计年度结束时制作财务会计报告，委托社会审计机构依法进行审计，向社会公布审计结果，并报审批机关备案。
Report of the public accounts committee on report no . 42 of the director of audit on the results of value for money audits and supplemental report of the public accounts committee on report no . 41 of the director of audit on the results of value for money audits tabled at council meeting 政府帐目委员会就审计署署长第四十二号衡工量值式审计结果报告书提交的报告书以及就审计署署长第四十一号衡工量值式审计结果报告书提交的补充报告书于立法会会议上提交议员省览。
