论会计师审计法律责任的归责原则

发布时间：2018-03-23 00:27

本文选题：会计师　切入点：审计法律责任　出处：《对外经济贸易大学》2005年硕士论文　论文类型：学位论文

【摘要】：作为市场经济中不拿国家工资的“经济警察”,注册会计师在维护社会资本流动的安全性方面发挥了重要的作用。然而自20世纪60年代中期以来,西方各国要求注册会计师承担审计法律责任的诉讼案件急剧增加,注册会计师行业进入了“诉讼爆炸”时代。我国则在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。尤其是2001年“银广夏”事件发生后,社会公众对注册会计师的法律诉讼达到一个新高潮。面对这种严峻的现实环境,对注册会计师审计法律责任问题进行理论研究就显得极为迫切。由于法学界及社会公众与会计职业界对审计功能的认识上存在的“期望差距”,使得注册会计师应当在多大范围内对报表使用人承担责任成为法学界及会计职业界争议的焦点问题。实际上,注册会计师审计法律责任的归责问题归根结底是一个资本市场风险的公平与合理分配的问题,它必须兼顾会计师执业活动的制度价值与内在局限两个方面。遵循利益平衡的原则,本文通过介绍国外相关立法经验,尤其是英美法系国家的立法及司法实践,对会计师审计过失的认定与归责问题进行介绍和分析,并针对会计师职业活动的两套规范--法律规则与职业标准之间的冲突,讨论了独立审计准则的法律地位问题,最后结合我国实际,寻找出适合我国现阶段国情的立法及司法原则。
[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.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D922.27

【引证文献】