不实审计报告与注册会计师法律责任研究
发布时间：2018-10-30 08:16
【摘要】： 自20世纪80年代的诉讼爆炸后,注册会计师频频因审计失败被推上法庭,而究其原因,多是由于出具了不实的审计报告。尽管法律诉讼时有发生,但是注册会计师法律责任的边界问题,会计界与法律界却一直难以达成共识。2007年6月11日,最高法院颁布了最新的司法解释,对不实审计报告及注册会计师的法律责任做出了规定,为我国的司法实践提供了法律依据。本文采用规范研究与案例分析相结合的方法,结合最新司法解释,运用新制度经济学理论,讨论审计报告的内涵、特征及意义,讨论不实审计报告的涵义、注册会计师承担法律责任的原因及种类、注册会计师的职业责任及承担职业责任的原因,并结合我国注册会计师出具不实审计报告的案例,分析我国目前注册会计师在承担法律责任方面存在的问题,并针对问题提出改进的建议。
[Abstract]:Since the lawsuit exploded in the 1980s, CPA has been frequently taken to court because of the audit failure, and the reason is that the CPA issued false audit report. Despite the fact that legal proceedings have occurred from time to time, it has been difficult for the accounting profession and the legal profession to reach a consensus on the boundaries of the legal liability of certified public accountants. On June 11, 2007, the Supreme Court issued the latest judicial interpretation. The false audit report and CPA's legal liability are stipulated, which provides the legal basis for the judicial practice of our country. This paper discusses the connotation, characteristics and significance of audit report, and discusses the meaning of false audit report by combining normative research with case analysis, combined with the latest judicial interpretation, and using the new institutional economics theory. The causes and types of legal liability of certified public accountants, the professional responsibilities of certified public accountants and the causes of professional responsibilities, and the cases of issuing false audit reports by certified public accountants in China, This paper analyzes the problems existing in the legal liability of certified public accountants in China, and puts forward some suggestions for improvement.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.43
本文编号：2299452
[Abstract]:Since the lawsuit exploded in the 1980s, CPA has been frequently taken to court because of the audit failure, and the reason is that the CPA issued false audit report. Despite the fact that legal proceedings have occurred from time to time, it has been difficult for the accounting profession and the legal profession to reach a consensus on the boundaries of the legal liability of certified public accountants. On June 11, 2007, the Supreme Court issued the latest judicial interpretation. The false audit report and CPA's legal liability are stipulated, which provides the legal basis for the judicial practice of our country. This paper discusses the connotation, characteristics and significance of audit report, and discusses the meaning of false audit report by combining normative research with case analysis, combined with the latest judicial interpretation, and using the new institutional economics theory. The causes and types of legal liability of certified public accountants, the professional responsibilities of certified public accountants and the causes of professional responsibilities, and the cases of issuing false audit reports by certified public accountants in China, This paper analyzes the problems existing in the legal liability of certified public accountants in China, and puts forward some suggestions for improvement.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.43
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