初议注册会计师审计准则对审计民事责任判定的影响

发布时间：2018-09-10 10:40

【摘要】： 继美国20世纪70年代的“诉讼爆炸”之后,近年全世界范围内与注册会计师相关的法律诉讼再次风起云涌,成为困扰注册会计师职业的热点和难点问题。2006年新的《中国注册会计师审计准则》(以下简称“中国新审计准则”或“新审计准则”)的颁布和实施,在中国注册会计师职业中引起了“新审计准则——魔鬼抑或天使”之争,新审计准则的高标准和前瞻性,在提高注册会计师审计执业质量的同时,是否也增加了注册会计师的法律风险? 2007年6月15日开始施行的《最高人民法院关于审理涉及会计师事务所在审计业务活动中民事侵权赔偿案件的若干规定》,明确了新审计准则在注册会计师审计民事责任判定中的角色,加剧了中国注册会计师职业的这种担心。新审计准则及其对审计民事责任判定的影响令中国注册会计师职业喜忧参半,对于年轻的中国注册会计师职业而言,新审计准则是保护注册会计师的天使抑或是将注册会计师推向深渊的魔鬼,还有待司法实践的回答和理论研究的指引。本文尝试从注册会计师审计准则对审计民事责任判定的影响之角度做一些探讨,以期为这方面的研究抛砖引玉。本文第一章以审计活动概述为引子,分析了审计活动产生的根源以及审计的目标、作用和局限,为阐述注册会计师审计准则的产生及其作用做了铺垫,进而介绍了审计准则的体系及适用范围并探讨了审计准则的法律地位;第二章简要阐述了审计法律责任的形式、民事侵权责任的归责原则、过错的判定标准,并简单回顾了司法实践中审计民事责任的演变;第三章以与会计审计有关的几对关键概念的辨析和审计准则对审计民事责任判定之影响因素的分析为切入点,观察司法实践中审计准则对审计民事责任判定的影响,最后着重阐述了加强审计准则对审计民事责任判定之影响的几点思考。
[Abstract]:Following the "lawsuit explosion" in the United States in the 1970s, legal proceedings related to certified public accountants in the world in recent years have surged again. It has become a hot and difficult problem in the CPAs profession. The promulgation and implementation of the new Chinese CPA auditing Standards (hereinafter referred to as "China New auditing Standards" or "New auditing Standards") in 2006, In the Chinese CPA profession, there is a dispute about "New auditing Criterion-Devil or Angel", the high standard and foresight of the new auditing standard, and at the same time improving the quality of CPA audit practice, Does it also increase the legal risk of CPA? the Supreme people's Court on the trial of civil tort compensation cases involving the audit activities of accounting firms, which came into effect on June 15, 2007 The role of the new auditing standards in the determination of the civil liability of certified public accountants is clarified. This has heightened the concerns of the Chinese CPA profession. The new auditing standards and their impact on the determination of audit civil liability have made the career of certified public accountants in China mixed. For the young Chinese CPA profession, Whether the new auditing standard is to protect the angel of CPA or the devil to push CPA into the abyss is still to be answered by judicial practice and guided by theoretical research. This paper attempts to discuss the impact of CPA auditing standards on the determination of audit civil liability, in order to offer a reference for the research in this field. In the first chapter, the author analyzes the origin of audit activities and the objectives, functions and limitations of audit activities, which lays the groundwork for the elaboration of the emergence and role of CPA auditing standards. Then it introduces the system and scope of application of audit standards and discusses the legal status of audit standards. Chapter two briefly expounds the form of audit legal liability, the principle of liability attribution of civil tort liability, and the judgment standard of fault. The third chapter focuses on the analysis of several key concepts related to accounting audit and the analysis of the influence factors of audit standards on the judgment of audit civil liability. This paper observes the influence of auditing standards on the judgment of audit civil liability in judicial practice, and finally expounds some thoughts on strengthening the influence of audit standards on the judgment of audit civil liability.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27

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