独立审计民事责任研究

发布时间：2018-08-13 12:38

【摘要】： 独立审计民事责任指会计师事务所及注册会计师在审计执业中违反法定或约定义务而承担的民事责任。会计界与法律界对该民事责任的认识存在着较大分歧，问题的关键在于会计以客观性、功效性为核心，而法律运作必须遵循公平、正义的理念。本文在介绍会计界与法律界对此问题的争议的基础上，提出了自己的一些观点和看法，，本文约33，000字，共四部分。第—部分，独立审计业务概述及其法律诠释。本部分首先介绍了独立审计业的产生背景及存在的必然性，中国规范独立审计业的法律体系。其次介绍了独立审计执业过程，从中推导出独立审计承担民事责任的关键在于两份法律文件：审计业务约定书和审计报告，前者可导致独立审计对委托人的民事责任，后者可导致独立审计对第三人之民事责任。第二部分，独立审计对委托人之民事责任。独立审计对委托人可承担违约责任与侵权责任。在违约责任部分，首先提出审计业务约定书实质是委托合同。其次再探讨违约的种种情形及免责情况，然后讨论了违约与侵权竞合之情形。在侵权责任部分，主要论述了因侵犯商业秘密所致的侵权责任和侵犯名誉权所致的侵权责任，最后对注册会计师与事务所承担责任进行划分。第三部分，独立审计对第三人之民事责任。本部分首先阐述了导致独立审计对第三人承担民事责任的原因——报表粉饰、虚假验资，然后以德阳验资案为例，剖析独立审计侵权责任的构成，主要介绍了会计界与法律界对过错和因果关系要件的不同看法以及作者本人的结论，最后探讨了赔偿限额及责任分担。第四部分，诉讼时效。该部分主要论述了诉讼时效的起算时间，应以证监会作出处罚决定为准，并辨析了会计界的一些不同看法。针对独立审计业的特点，建议借鉴国外发达资本主义国家做法，以五年代替二十年作为最长时效。
[Abstract]:Independent audit civil liability refers to the civil liability of accounting firms and certified public accountants who violate the statutory or contractual obligations in auditing practice. There are great differences in the understanding of the civil liability between the accounting profession and the legal profession. The key of the problem lies in the objectivity and efficacy of accounting, while the operation of the law must follow the concept of fairness and justice. On the basis of introducing the controversy between the accounting profession and the legal profession, this paper puts forward some views and opinions. This paper is about 33000 words, which consists of four parts. Part-Overview of independent audit business and its legal interpretation. This part first introduces the background and inevitability of the independent audit industry, and the legal system of standardizing the independent audit industry in China. Secondly, it introduces the practice process of independent audit, and deduces that the key to bear civil liability of independent audit lies in two legal documents: the agreement of audit business and the audit report, the former can lead to the civil liability of independent audit to the client. The latter can lead to the civil liability of independent audit to the third party. The second part is the civil liability of independent audit to the principal. Independent audit can bear the liability of breach of contract and tort to the principal. In the part of liability for breach of contract, it is put forward that the contract of audit business is essentially a contract of entrustment. Secondly, it discusses the circumstances of breach of contract and exemption from liability, and then discusses the coincidence of breach of contract and infringement. In the part of tort liability, it mainly discusses the tort liability caused by the infringement of trade secrets and the tort liability caused by infringing the right of reputation, and finally divides the liability of CPA and the firm. The third part, the civil liability of independent audit to the third party. This part first expounds the causes of the civil liability of independent audit to the third party-whitewash statements, false capital verification, and then take Deyang capital verification case as an example to analyze the constitution of tort liability of independent audit. This paper mainly introduces the different views of the accounting profession and the legal profession on the elements of fault and causality, and the author's own conclusion, and finally discusses the limitation of compensation and the sharing of liability. The fourth part, limitation of action. This part mainly discusses the starting time of limitation of action, which should be based on the decision of punishment made by CSRC, and discriminates some different views of accounting profession. In view of the characteristics of independent audit industry, it is suggested to draw lessons from the practice of developed capitalist countries in foreign countries and take five years instead of twenty years as the maximum time limit.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：D922.27

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