To carry out internal quality audit and issue the audit report . to table the deviations and a proposal of corrective actions to quality department manager 組織質(zhì)量內(nèi)審,編寫內(nèi)審報告。將質(zhì)量偏差匯編成表,并向質(zhì)量部經(jīng)理建議糾正措施。
With respect to the internal control assessment required by this section , each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to , and report on , the assessment made by the management of the issuer 關(guān)于本段要求的對內(nèi)部控制的評價,每一個為上市公司編制和發(fā)表審計報告的備案登記的注冊會計師事務(wù)所,應(yīng)當對管理層提供的評價,進行審核和報告。
Because the relationship between the cpas " misrepresentation and the plaintiffs " losses is indirect , the cpas " liability is secondary , and it is reasonable for the public accounting firm to bear liability within 5 years from the beginning of cpas " issuing the audit reports 注冊會計師虛假陳述與原告的損失之間只是一種間接因果關(guān)系,故注冊會計師只承擔補充責任。同時,會計師事務(wù)所應(yīng)自注冊會計師出具業(yè)務(wù)報告之日起五年內(nèi)承擔民事責任。