【摘要】： 獨(dú)立審計(jì)民事責(zé)任指會(huì)計(jì)師事務(wù)所及注冊會(huì)計(jì)師在審計(jì)執(zhí)業(yè)中違反法定或約定義務(wù)而承擔(dān)的民事責(zé)任。會(huì)計(jì)界與法律界對該民事責(zé)任的認(rèn)識存在著較大分歧，問題的關(guān)鍵在于會(huì)計(jì)以客觀性、功效性為核心，而法律運(yùn)作必須遵循公平、正義的理念。本文在介紹會(huì)計(jì)界與法律界對此問題的爭議的基礎(chǔ)上，提出了自己的一些觀點(diǎn)和看法，，本文約33，000字，共四部分。 第—部分，獨(dú)立審計(jì)業(yè)務(wù)概述及其法律詮釋。 本部分首先介紹了獨(dú)立審計(jì)業(yè)的產(chǎn)生背景及存在的必然性，中國規(guī)范獨(dú)立審計(jì)業(yè)的法律體系。其次介紹了獨(dú)立審計(jì)執(zhí)業(yè)過程，從中推導(dǎo)出獨(dú)立審計(jì)承擔(dān)民事責(zé)任的關(guān)鍵在于兩份法律文件：審計(jì)業(yè)務(wù)約定書和審計(jì)報(bào)告，前者可導(dǎo)致獨(dú)立審計(jì)對委托人的民事責(zé)任，后者可導(dǎo)致獨(dú)立審計(jì)對第三人之民事責(zé)任。 第二部分，獨(dú)立審計(jì)對委托人之民事責(zé)任。 獨(dú)立審計(jì)對委托人可承擔(dān)違約責(zé)任與侵權(quán)責(zé)任。在違約責(zé)任部分，首先提出審計(jì)業(yè)務(wù)約定書實(shí)質(zhì)是委托合同。其次再探討違約的種種情形及免責(zé)情況，然后討論了違約與侵權(quán)競合之情形。在侵權(quán)責(zé)任部分，主要論述了因侵犯商業(yè)秘密所致的侵權(quán)責(zé)任和侵犯名譽(yù)權(quán)所致的侵權(quán)責(zé)任，最后對注冊會(huì)計(jì)師與事務(wù)所承擔(dān)責(zé)任進(jìn)行劃分。 第三部分，獨(dú)立審計(jì)對第三人之民事責(zé)任。 本部分首先闡述了導(dǎo)致獨(dú)立審計(jì)對第三人承擔(dān)民事責(zé)任的原因——報(bào)表粉飾、虛假驗(yàn)資，然后以德陽驗(yàn)資案為例，剖析獨(dú)立審計(jì)侵權(quán)責(zé)任的構(gòu)成，主要介紹了會(huì)計(jì)界與法律界對過錯(cuò)和因果關(guān)系要件的不同看法以及作者本人的結(jié)論，最后探討了賠償限額及責(zé)任分擔(dān)。 第四部分，訴訟時(shí)效。 該部分主要論述了訴訟時(shí)效的起算時(shí)間，應(yīng)以證監(jiān)會(huì)作出處罰決定為準(zhǔn)，并辨析了會(huì)計(jì)界的一些不同看法。針對獨(dú)立審計(jì)業(yè)的特點(diǎn)，建議借鑒國外發(fā)達(dá)資本主義國家做法，以五年代替二十年作為最長時(shí)效。
[Abstract]:Independent audit civil liability refers to the civil liability of accounting firms and certified public accountants who violate the statutory or contractual obligations in auditing practice. There are great differences in the understanding of the civil liability between the accounting profession and the legal profession. The key of the problem lies in the objectivity and efficacy of accounting, while the operation of the law must follow the concept of fairness and justice. On the basis of introducing the controversy between the accounting profession and the legal profession, this paper puts forward some views and opinions. This paper is about 33000 words, which consists of four parts. Part-Overview of independent audit business and its legal interpretation. This part first introduces the background and inevitability of the independent audit industry, and the legal system of standardizing the independent audit industry in China. Secondly, it introduces the practice process of independent audit, and deduces that the key to bear civil liability of independent audit lies in two legal documents: the agreement of audit business and the audit report, the former can lead to the civil liability of independent audit to the client. The latter can lead to the civil liability of independent audit to the third party. The second part is the civil liability of independent audit to the principal. Independent audit can bear the liability of breach of contract and tort to the principal. In the part of liability for breach of contract, it is put forward that the contract of audit business is essentially a contract of entrustment. Secondly, it discusses the circumstances of breach of contract and exemption from liability, and then discusses the coincidence of breach of contract and infringement. In the part of tort liability, it mainly discusses the tort liability caused by the infringement of trade secrets and the tort liability caused by infringing the right of reputation, and finally divides the liability of CPA and the firm. The third part, the civil liability of independent audit to the third party. This part first expounds the causes of the civil liability of independent audit to the third party-whitewash statements, false capital verification, and then take Deyang capital verification case as an example to analyze the constitution of tort liability of independent audit. This paper mainly introduces the different views of the accounting profession and the legal profession on the elements of fault and causality, and the author's own conclusion, and finally discusses the limitation of compensation and the sharing of liability. The fourth part, limitation of action. This part mainly discusses the starting time of limitation of action, which should be based on the decision of punishment made by CSRC, and discriminates some different views of accounting profession. In view of the characteristics of independent audit industry, it is suggested to draw lessons from the practice of developed capitalist countries in foreign countries and take five years instead of twenty years as the maximum time limit.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2002
【分類號】：D922.27

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