我国注册会计师审计的法律责任研究

发布时间：2018-08-13 19:03

【摘要】： 近几年来，法律诉讼一直是困扰着注册会计师行业的一大难题，特别是随着对证券审计业务监管力度的加大，越来越多的注册会计师们被频繁地推上被告席，被要求承担行政、经济乃至刑事责任，其中固然有注册会计师失职的一而，但有关部门和社会公众对注册会计师审计工作应承担的法律责任的性质的不同看法，以及由此引起的相关法律规定的偏差和混乱也在其中起着不可忽视的作用。本文在借鉴国内外研究成果的基础上，介绍了关于注册会计师法律责任的一些基本理论，全面论述了诸如审计法律责任确定的标准、审计法律责任的归责与免责条件、赔偿金额的确定等一系列当前司法实践中急待解决的问题，站在较之司法界和会计界相对中立的角度上来对它们进行了研究，，试图从中找出一些可以用来解决问题的公平、公正的新观点，从而有助于我国注册会计师执业的规范化、健康化、法制化。
[Abstract]:In recent years, legal litigation has been a difficult problem for CPA industry, especially with the increasing supervision of securities audit business, more and more CPAs are frequently pushed to the dock and asked to undertake administrative duties. The economic and even criminal liability, of course, is due to the negligence of a certified public accountant. However, the departments concerned and the public have different views on the nature of the legal liability of the CPA audit work. The deviation and confusion of related laws and regulations also play an important role. Based on the research results at home and abroad, this paper introduces some basic theories about the legal liability of CPA, and discusses comprehensively the standards of determining the legal liability of audit, the imputation and exemption conditions of the legal liability of audit. The determination of compensation amount and a series of urgent problems that need to be solved in the current judicial practice have been studied from the angle of relative neutrality of the judicial and accounting circles, trying to find out some fairness that can be used to solve the problem. The new view of justice is helpful to the standardization, health and legalization of CPA practice in our country.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：D922.27

【相似文献】