本文選題：注冊(cè)會(huì)計(jì)師法律責(zé)任 + 獨(dú)立審計(jì)準(zhǔn)則�。� 參考：《合肥工業(yè)大學(xué)》2006年碩士論文

【摘要】：作為關(guān)系到整個(gè)審計(jì)行業(yè)生存和發(fā)展的關(guān)鍵問(wèn)題,注冊(cè)會(huì)計(jì)師法律責(zé)任一直是理論界和實(shí)務(wù)界關(guān)注的焦點(diǎn)。目前,國(guó)內(nèi)外的研究主要側(cè)重于對(duì)注冊(cè)會(huì)計(jì)師法律責(zé)任的法理分析,本文基于審計(jì)視角對(duì)其進(jìn)行研究。 利用經(jīng)濟(jì)學(xué)原理分析了注冊(cè)會(huì)計(jì)師審計(jì)的產(chǎn)生,運(yùn)用的學(xué)說(shuō)包括受托經(jīng)濟(jì)責(zé)任說(shuō)、代理論說(shuō)、信息論說(shuō)、保險(xiǎn)論說(shuō)、沖突論說(shuō)等。在此基礎(chǔ)上,進(jìn)一步分析了注冊(cè)會(huì)計(jì)師審計(jì)的法定地位的確定,及其功能和作用。分析了注冊(cè)會(huì)計(jì)師法律責(zé)任的功能及其界定標(biāo)準(zhǔn)。運(yùn)用代理論說(shuō)分析了獨(dú)立審計(jì)準(zhǔn)則的產(chǎn)生機(jī)理,支持以其作為確定注冊(cè)會(huì)計(jì)師法律責(zé)任的主要標(biāo)準(zhǔn)。分析了我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任的發(fā)展及現(xiàn)狀,分別從民事責(zé)任賠償機(jī)制的建立,行政責(zé)任體系的發(fā)展和完善及刑事責(zé)任追究機(jī)制的引入三個(gè)方面進(jìn)行分析,并討論了我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任的日益強(qiáng)化和加重對(duì)整個(gè)行業(yè)的影響。論文運(yùn)用PEST方法分析了影響我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任的制度因素、經(jīng)濟(jì)因素、社會(huì)因素和技術(shù)因素。在上述研究的基礎(chǔ)上,分析了我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任形成的具體原因,并從執(zhí)業(yè)環(huán)境的完善,行業(yè)建設(shè)以及注冊(cè)會(huì)計(jì)師和會(huì)計(jì)師事務(wù)所自身等方面討論了避免法律責(zé)任的措施。
[Abstract]:As a key issue related to the survival and development of the audit industry, CPA legal liability has always been the focus of attention in theoretical and practical circles. At present, the research at home and abroad mainly focuses on the legal analysis of CPA's legal liability. This paper analyzes the emergence of CPA audit by using economic principles. The theories used include the theory of entrusted economic responsibility, the theory of agency, the theory of information, the theory of insurance, the theory of conflict, and so on. On this basis, it further analyzes the legal status, function and function of CPA audit. This paper analyzes the function of CPA's legal responsibility and its defining standard. This paper analyzes the mechanism of independent auditing standards by using agency theory, and supports that they should be regarded as the main standards for determining the legal liability of certified public accountants (CPAs). This paper analyzes the development and present situation of the legal liability of certified public accountants in China, and analyzes the establishment of the civil liability compensation mechanism, the development and perfection of the administrative liability system and the introduction of the criminal liability investigation mechanism. The influence of the legal liability of CPA on the whole industry is also discussed. This paper uses pest method to analyze the institutional factors, economic factors, social factors and technical factors that affect the legal liability of CPA in China. On the basis of the above research, this paper analyzes the specific reasons for the formation of the legal responsibility of certified public accountants in China, and from the perspective of the perfect practice environment, Industry construction and CPA and accounting firms themselves discussed the measures to avoid legal liability.
【學(xué)位授予單位】：合肥工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：D922.26;D922.27

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 于定明;;論我國(guó)注冊(cè)會(huì)計(jì)師的行政處罰[J];昆明理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2008年03期

相關(guān)博士學(xué)位論文 前1條

1 劉洋;公司治理結(jié)構(gòu)與中國(guó)上市公司治理問(wèn)題研究[D];復(fù)旦大學(xué);2004年

相關(guān)碩士學(xué)位論文 前2條

1 趙姝婷;上市公司與注冊(cè)會(huì)計(jì)師合謀問(wèn)題的法經(jīng)濟(jì)學(xué)分析[D];吉林大學(xué);2009年

2 蘇哲;注冊(cè)會(huì)計(jì)師審計(jì)失敗探究[D];河北大學(xué);2008年

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本文編號(hào)：2017307