独立审计对于第三人的侵权责任研究

发布时间：2018-01-22 03:51

本文关键词： 独立审计第三人侵权责任　出处：《中国政法大学》2011年硕士论文　论文类型：学位论文

【摘要】：独立审计即第三方(会计师事务所)对被审计单位的财务报表按照审计准则的规定进行审计并出具审计报告,对被审计单位起到增信作用的活动。使用审计报告的往往是被审计单位以外的其他利害关系人,而与审计者签订审计合同的却是被审计单位。这样的特殊身份,构成了我们将要探讨的问题的基础。我国关于独立审计对于第三人的侵权责任的立法和司法尚处于初步发展阶段。一些发达国家,因为拥有历史悠久且发达的证券市场,其相关方面的立法及司法体系已经比较完备。在比较的基础上发现问题,提出解决问题的思路,是这篇论文的写作目的。引言,探讨了本论文研究的原因。第一部分,通过对独立审计对第三人侵权责任的一些基本概念的探讨,向大家介绍了本领域内涉及的基本问题。例如对于审计责任、审计侵权责任概念的探讨,审计准则在审计诉讼中的地位和作用的探讨。第二部分,通过探讨独立审计对第三人侵权责任研究的基本理论及其分歧,为后面对于具体问题的探讨奠定基础。第三部分,以案例统计的方式,探讨了独立审计对第三人侵权责任诉讼的发展现状,并在此基础上,进行了基本规律的总结。第四部分,总结了国外在此问题上比较先进的立法、司法实践及未来的发展方向,通过比较法的方法反映出了我国现在立法及司法实践存在的一些问题。第五部分,本论文探讨的重点,意图通过总结前面探讨的问题,即建立在基本理论及比较法的基础上,指出我国在立法、司法实践中出现的问题及解决问题的办法。结论,强调了完备我国审计侵权法律体系的重要性,并提出了自己的一些建议。
[Abstract]:Independent audit is that the third party (accounting firm) audit the financial statements of the audited units in accordance with the provisions of audit standards and issue audit reports. The use of audit reports is often made by other stakeholders other than the audited unit, while the audit contract with the auditee is signed by the auditee. Constitute the basis of the problem we will explore. Our country on the independent audit of tort liability for the third party legislation and judicial is still in the initial stage of development. Some developed countries. Because has a long history and developed securities market, its related aspects of the legislative and judicial system has been relatively complete. On the basis of comparison to find the problem, put forward ideas to solve the problem. Is the purpose of this paper. In the introduction, the reasons of this paper are discussed. The first part, through the independent audit to the third party tort liability some basic concept discussion, has introduced the basic question in this domain. For example, regarding the audit responsibility. This paper discusses the concept of audit tort liability and the role of audit standards in audit litigation. In the second part, the author discusses the basic theory and the differences of the independent audit on the third party's tort liability, which lays the foundation for the later discussion of the specific problems. In the third part, by the way of case statistics, the author discusses the current situation of independent audit on the third party tort liability litigation, and on this basis, summarizes the basic law. In the 4th part, the author summarizes the advanced legislation, judicial practice and future development direction in foreign countries, and reflects some problems existing in the present legislation and judicial practice of our country through the method of comparative law. Part 5th, the focus of this paper, intends to point out the legislation of our country on the basis of basic theory and comparative law by summing up the problems discussed above. Problems in judicial practice and solutions to them. The conclusion emphasizes the importance of perfecting the audit tort law system of our country, and puts forward some suggestions.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.27;F239.4

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