【摘要】：獨立審計是商品經濟發(fā)展到一定階段的產物,其產生的直接原因是財產所有權和經營權的分離。在市場經濟中,獨立審計報告是公眾投資和決策的重要依據(jù)。獨立審計人由于故意或過失提供不實的審計報告,不僅委托人會遭受損失,而且第三人也會遭受重大的經濟損失。在我國,以獨立審計人為訴訟對象的案件越來越多,涌現(xiàn)出一股訴訟浪潮。由于會計界和普通民眾對獨立審計人的民事責任有著不同的認識,因此,合理地界定獨立審計人對第三人的民事責任意義重大。獨立審計人對第三人的民事責任包括第三人的范圍、民事責任的性質、歸責原則和構成要件等。目前,我國相關的立法規(guī)定非常簡陋,法學理論的研究也相當薄弱,本文試圖對此作一探討。 獨立審計人應當對多大范圍內的第三人承擔法律責任,是會計師民事責任中爭議最大的問題。本文認為,在證券法上,我國目前將第三人界定為投資人只是權宜之計,應當逐步擴大第三人的范圍。在侵權法中,可以借鑒“可合理預見的第三人”的標準,并按照具體的案件情形,綜合考慮會計師與當事人之間的意思、會計師審計業(yè)務的目的和審計結果的用途等因素。獨立審計人對第三人民事責任的性質,大陸法系和英美法系有不同的觀念認識。筆者認為,應當根據(jù)專家責任的法理和會計師職業(yè)活動的特點界定為侵權責任。在歸責原則上實行過錯責任原則,在舉證責任上實行舉證責任倒置,即采用過錯推定方法。在侵權責任構成要件上,本文認為應當實行過錯和因果關系的推定,在損害事實上應當區(qū)分三種不同的損失,并結合其它的標準進行認定。
[Abstract]:Independent audit is the product of commodity economy development to a certain stage, and its direct reason is the separation of property ownership and management right. In market economy, independent audit report is the important basis of public investment and decision-making. Because the independent auditor provides false audit report intentionally or negligently, not only the client will suffer losses, but also the third person will suffer great economic losses. In China, there are more and more cases in which independent audit is the object of litigation. Since the accounting profession and the general public have different understanding of the civil liability of the independent auditor, it is of great significance to reasonably define the civil liability of the independent auditor to the third party. The civil liability of the independent auditor to the third party includes the scope of the third party, the nature of the civil liability, the principle of imputation and the constitutive requirements, etc. At present, the relevant legislative provisions in our country are very simple, and the study of legal theory is quite weak. It is the most controversial issue in the civil liability of accountants that the independent auditor should bear legal liability to the third party. This paper holds that in the securities law, the third party is defined as an expedient measure, and the scope of the third party should be expanded step by step. In tort law, we can draw lessons from the standard of "the third party reasonably foreseen" and consider the meaning between accountant and party, the purpose of accountant audit business and the use of audit result according to the specific case situation. Independent auditors have different views on the nature of civil liability of third parties, civil law system and common law system. The author believes that tort liability should be defined according to the legal principle of expert liability and the characteristics of accountant's professional activities. The principle of fault liability is applied in the principle of imputation, and the burden of proof is reversed on the burden of proof, that is, the method of presumption of fault is adopted. In terms of the constitutive elements of tort liability, this paper holds that the presumption of fault and causality should be carried out, and the damage should be distinguished from three different kinds of losses, which should be determined in combination with other standards.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：D922.27;D923

【引證文獻】

相關碩士學位論文 前1條

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

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本文編號：2308294