本文選題：會計師　切入點：審計法律責(zé)任　出處：《對外經(jīng)濟貿(mào)易大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

【摘要】：作為市場經(jīng)濟中不拿國家工資的“經(jīng)濟警察”,注冊會計師在維護社會資本 流動的安全性方面發(fā)揮了重要的作用。然而自20世紀(jì)60年代中期以來,西方各 國要求注冊會計師承擔(dān)審計法律責(zé)任的訴訟案件急劇增加,注冊會計師行業(yè)進入 了“訴訟爆炸”時代。我國則在90年代中期以后,注冊會計師及會計師事務(wù)所 越來越多地被卷入到法律訴訟中去。尤其是2001年“銀廣夏”事件發(fā)生后,社 會公眾對注冊會計師的法律訴訟達到一個新高潮。面對這種嚴(yán)峻的現(xiàn)實環(huán)境,對 注冊會計師審計法律責(zé)任問題進行理論研究就顯得極為迫切。由于法學(xué)界及社會 公眾與會計職業(yè)界對審計功能的認(rèn)識上存在的“期望差距”,使得注冊會計師應(yīng) 當(dāng)在多大范圍內(nèi)對報表使用人承擔(dān)責(zé)任成為法學(xué)界及會計職業(yè)界爭議的焦點問 題。實際上,注冊會計師審計法律責(zé)任的歸責(zé)問題歸根結(jié)底是一個資本市場風(fēng)險 的公平與合理分配的問題,它必須兼顧會計師執(zhí)業(yè)活動的制度價值與內(nèi)在局限兩 個方面。遵循利益平衡的原則,本文通過介紹國外相關(guān)立法經(jīng)驗,尤其是英美法 系國家的立法及司法實踐,對會計師審計過失的認(rèn)定與歸責(zé)問題進行介紹和分 析,并針對會計師職業(yè)活動的兩套規(guī)范--法律規(guī)則與職業(yè)標(biāo)準(zhǔn)之間的沖突,討 論了獨立審計準(zhǔn)則的法律地位問題,最后結(jié)合我國實際,尋找出適合我國現(xiàn)階段 國情的立法及司法原則。
[Abstract]:As an "economic policeman" who does not receive state wages in the market economy, CPA is maintaining social capital. The security of mobility has played an important role. However, since the mid-1960s, The number of litigation cases requiring certified public accountants to assume legal responsibility for auditing has increased sharply, and the CPA profession has entered the country. The era of "lawsuit explosion". In our country, after the middle of 1990s, CPA and accounting firm. More and more involved in legal proceedings. Especially after the "silver Guangxia" incident in 2001, the society. Public litigation against certified public accountants has reached a new climax. In the face of this harsh reality, It is very urgent to carry out theoretical research on the legal liability of CPA audit. The "expectation gap" between the public and the accounting profession in understanding the audit function makes the CPA should. When the scope of accountability to the users of statements has become the focus of controversy in the legal and accounting professions. In fact, the imputation of the legal liability of CPA audit is, in the final analysis, a capital market risk. The fair and reasonable distribution of accounting practice must take into account both the institutional value and the inherent limitation of the accountant's professional activities. Following the principle of balance of interests, this paper introduces the relevant legislative experience of foreign countries, especially the Anglo-American law. It is the legislation and judicial practice of our country. It introduces and divides the identification and imputation of accountant's audit negligence. This paper analyzes and discusses the conflict between the two sets of norms of accountant's professional activities-the legal rules and the professional standards. This paper discusses the legal status of the independent auditing standard, and finally combines the reality of our country to find out the suitable for the present stage of our country. Legislative and judicial principles of national conditions.
【學(xué)位授予單位】：對外經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：D922.27

【引證文獻】

相關(guān)碩士學(xué)位論文 前3條

1 崔雅青;獨立審計中注冊會計師職業(yè)責(zé)任保險的研究[D];沈陽大學(xué);2011年

2 孫穎;獨立審計對于第三人的侵權(quán)責(zé)任研究[D];中國政法大學(xué);2011年

3 張儒芳;建立我國注冊會計師職業(yè)責(zé)任保險制度的探討[D];西南財經(jīng)大學(xué);2007年

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本文編號：1651102