基于审计视角的注册会计师法律责任研究

发布时间：2018-06-14 12:03

本文选题：注册会计师法律责任 + 独立审计准则　；参考：《合肥工业大学》2006年硕士论文

【摘要】：作为关系到整个审计行业生存和发展的关键问题,注册会计师法律责任一直是理论界和实务界关注的焦点。目前,国内外的研究主要侧重于对注册会计师法律责任的法理分析,本文基于审计视角对其进行研究。利用经济学原理分析了注册会计师审计的产生,运用的学说包括受托经济责任说、代理论说、信息论说、保险论说、冲突论说等。在此基础上,进一步分析了注册会计师审计的法定地位的确定,及其功能和作用。分析了注册会计师法律责任的功能及其界定标准。运用代理论说分析了独立审计准则的产生机理,支持以其作为确定注册会计师法律责任的主要标准。分析了我国注册会计师法律责任的发展及现状,分别从民事责任赔偿机制的建立,行政责任体系的发展和完善及刑事责任追究机制的引入三个方面进行分析,并讨论了我国注册会计师法律责任的日益强化和加重对整个行业的影响。论文运用PEST方法分析了影响我国注册会计师法律责任的制度因素、经济因素、社会因素和技术因素。在上述研究的基础上,分析了我国注册会计师法律责任形成的具体原因,并从执业环境的完善,行业建设以及注册会计师和会计师事务所自身等方面讨论了避免法律责任的措施。
[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.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.26;D922.27

【引证文献】