独立审计准则法律地位问题研究
发布时间：2019-05-14 03:49
【摘要】： 在会计职业100余年的发展过程中,在不同的历史时期和经济背景下,注册会计师的法律责任问题是一个历久弥新的话题。在我国,二十世纪90年代中期以后,注册会计师及会计师事务所越来越多地被卷入到法律诉讼中去。但是,我国有关注册会计师民事责任的相关配套法规的建设远远落后于国内注册会计师审计业务的发展,对注册会计师民事责任始终没有一个明确的判定标准。因此,完善我国注册会计师法律责任认定标准是目前亟待解决的问题。如何认定注册会计师的法律责任?独立审计准则是否可以作为判断注册会计师应否承担某种不利后果或赔偿民事责任的标准?这实际上可以归结为独立审计准则的法律地位问题。明确独立审计准则的法律地位,不但可以恰当界定注册会计师的法律责任,保护注册会计师的合法权益,而且对完善独立审计准则,提高审计质量,增强审计职业的信誉,维护广大投资者的利益并在此基础上实现审计职业界的良性发展有着重要的意义。 本文首先从注册会计师民事法律责任相关的法律概念入手,重点对审计侵权责任的归责原则、过错判断标准等一些在法学界存在争议的关键领域展开分析,从法律角度阐述了独立审计准则法律地位问题;进而从经济学的视角对注册会计师民事责任归责原则和社会公众与注册会计师的利益博弈展开了分析,作为对法律分析的辅证;然后在考察借鉴不同历史时期美国独立审计准则法律地位的基础上,结合我国特定的法律和经济等环境,对我国独立审计准则的法律地位问题进行了研究,认为:独立审计准则具有一定的法律地位,应当作为我国注册会计师法律责任认定的一般原则,但并非判断注册会计师执业时是否存在“过失”的唯一基准。最后本文就我国目前确定独立审计准则的法律地位存在的一些特殊问题进行了思考,并提出了相关建议。 本文的创新之处在于: 1.本文从法律、会计和经济三个不同的视角系统深入地探讨独立审计准则的法律地位问题,克服了前人研究中不够全面和深入的缺点。 2.结合审计职业的行业特征,运用法经济学理论,对注册会计师法律责任的归责原则进行了经济分析。 3.指出确立独立审计准则的法律地位是我国目前进行的司法改革所追求的程序意识的体现。
[Abstract]:In the course of the development of accounting profession for more than 100 years, under different historical periods and economic backgrounds, the legal liability of certified public accountants is a new topic for a long time. In China, certified public accountants and accounting firms have been more and more involved in legal proceedings after the mid-1990 s. However, the construction of relevant supporting laws and regulations on the civil liability of certified public accountants in our country lags far behind the development of the audit business of certified public accountants in China, and there is always no clear criterion for judging the civil liability of certified public accountants. Therefore, perfecting the legal liability identification standard of CPA in our country is an urgent problem to be solved at present. How to determine the legal liability of certified public accountants? Can independent auditing standards be used as a criterion for judging whether certified public accountants should bear certain adverse consequences or civil liability for compensation? This can actually be attributed to the legal status of independent audit standards. Defining the legal status of independent audit standards can not only properly define the legal responsibility of certified public accountants and protect the legitimate rights and interests of certified public accountants, but also improve the independent audit standards, improve the audit quality and enhance the credibility of the audit profession. It is of great significance to safeguard the interests of investors and realize the benign development of audit profession on this basis. First of all, this paper starts with the legal concepts related to the civil legal liability of certified public accountants, focusing on the imputation principle of audit tort liability, fault judgment standards and other controversial key areas in the field of law. This paper expounds the legal status of the independent audit standards from the legal point of view. Then from the perspective of economics, this paper analyzes the principle of civil liability imputation of certified public accountants and the game of interests between the public and certified public, as an auxiliary proof of legal analysis. Then, on the basis of investigating and drawing lessons from the legal status of American independent audit standards in different historical periods, combined with the specific legal and economic environment of our country, this paper studies the legal status of independent audit standards in our country. It is considered that the independent audit standards have a certain legal status and should be regarded as the general principles for the identification of the legal liability of certified public accountants in our country, but they are not the only basis for judging whether there is "negligence" in the practice of certified public accountants. Finally, this paper thinks about some special problems existing in determining the legal status of independent audit standards in our country at present, and puts forward some relevant suggestions. The innovations of this paper are as follows: 1. This paper systematically and deeply discusses the legal status of independent audit standards from three different perspectives of law, accounting and economy, which overcome the shortcomings of previous studies that are not comprehensive and in-depth. 2. Based on the industry characteristics of audit profession and the theory of law and economics, this paper makes an economic analysis on the imputation principle of legal liability of certified public accountants. 3. It is pointed out that the establishment of the legal status of independent audit standards is the embodiment of the procedural consciousness pursued by the judicial reform in our country at present.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.27
本文编号：2476410
[Abstract]:In the course of the development of accounting profession for more than 100 years, under different historical periods and economic backgrounds, the legal liability of certified public accountants is a new topic for a long time. In China, certified public accountants and accounting firms have been more and more involved in legal proceedings after the mid-1990 s. However, the construction of relevant supporting laws and regulations on the civil liability of certified public accountants in our country lags far behind the development of the audit business of certified public accountants in China, and there is always no clear criterion for judging the civil liability of certified public accountants. Therefore, perfecting the legal liability identification standard of CPA in our country is an urgent problem to be solved at present. How to determine the legal liability of certified public accountants? Can independent auditing standards be used as a criterion for judging whether certified public accountants should bear certain adverse consequences or civil liability for compensation? This can actually be attributed to the legal status of independent audit standards. Defining the legal status of independent audit standards can not only properly define the legal responsibility of certified public accountants and protect the legitimate rights and interests of certified public accountants, but also improve the independent audit standards, improve the audit quality and enhance the credibility of the audit profession. It is of great significance to safeguard the interests of investors and realize the benign development of audit profession on this basis. First of all, this paper starts with the legal concepts related to the civil legal liability of certified public accountants, focusing on the imputation principle of audit tort liability, fault judgment standards and other controversial key areas in the field of law. This paper expounds the legal status of the independent audit standards from the legal point of view. Then from the perspective of economics, this paper analyzes the principle of civil liability imputation of certified public accountants and the game of interests between the public and certified public, as an auxiliary proof of legal analysis. Then, on the basis of investigating and drawing lessons from the legal status of American independent audit standards in different historical periods, combined with the specific legal and economic environment of our country, this paper studies the legal status of independent audit standards in our country. It is considered that the independent audit standards have a certain legal status and should be regarded as the general principles for the identification of the legal liability of certified public accountants in our country, but they are not the only basis for judging whether there is "negligence" in the practice of certified public accountants. Finally, this paper thinks about some special problems existing in determining the legal status of independent audit standards in our country at present, and puts forward some relevant suggestions. The innovations of this paper are as follows: 1. This paper systematically and deeply discusses the legal status of independent audit standards from three different perspectives of law, accounting and economy, which overcome the shortcomings of previous studies that are not comprehensive and in-depth. 2. Based on the industry characteristics of audit profession and the theory of law and economics, this paper makes an economic analysis on the imputation principle of legal liability of certified public accountants. 3. It is pointed out that the establishment of the legal status of independent audit standards is the embodiment of the procedural consciousness pursued by the judicial reform in our country at present.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.27
【引证文献】
相关硕士学位论文 前3条
1 李可;比较法视角下的注册会计师审计独立性法律规制研究[D];中国海洋大学;2011年
2 潘勤;独立审计准则在注册会计师民事责任中的运用研究[D];四川大学;2007年
3 田恩军;论“严重不负责任”在中介组织犯罪中的认定[D];贵州大学;2009年
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