独立审计准则在会计师事务所侵权诉讼中的法律地位及运用
发布时间：2018-08-05 13:06
【摘要】：在会计师事务所侵权案件中,独立审计准则的法律性质及其适用一直是争论的焦点问题之一。根据法学理论以及我国法律的相关规定,独立审计准则不属于部门规章,而是行业自律性规则。在会计师事务所侵权诉讼中,法官不能无视审计业务的专业复杂性、科学性以及独立审计准则的社会价值,而应当以适当的方式将其纳入法律审判程序。
[Abstract]:In the tort cases of accounting firms, the legal nature and application of independent auditing standards have always been one of the controversial issues. According to the law theory and the relevant regulations of our law, the independent auditing standard is not a department regulation, but a profession self-discipline rule. In tort litigation of accounting firms, judges should not ignore the professional complexity, scientific nature and social value of independent auditing standards, but should bring them into the legal procedure in an appropriate way.
【作者单位】： 河南通利房地产发展有限公司;
【分类号】：D922.26;F239.22
[Abstract]:In the tort cases of accounting firms, the legal nature and application of independent auditing standards have always been one of the controversial issues. According to the law theory and the relevant regulations of our law, the independent auditing standard is not a department regulation, but a profession self-discipline rule. In tort litigation of accounting firms, judges should not ignore the professional complexity, scientific nature and social value of independent auditing standards, but should bring them into the legal procedure in an appropriate way.
【作者单位】： 河南通利房地产发展有限公司;
【分类号】：D922.26;F239.22
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