注冊(cè)會(huì)計(jì)師審計(jì)失敗對(duì)第三人法律責(zé)任研究
發(fā)布時(shí)間：2018-08-14 16:52
【摘要】：注冊(cè)會(huì)計(jì)師的法律責(zé)任問(wèn)題，一直是西方法律界和會(huì)計(jì)界討論的一個(gè)熱點(diǎn)和難點(diǎn)問(wèn)題，尤其是當(dāng)注冊(cè)會(huì)計(jì)師審計(jì)失敗對(duì)第三人的法律責(zé)任問(wèn)題。結(jié)合我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任的理論和實(shí)踐，本文對(duì)注冊(cè)會(huì)計(jì)師在審計(jì)失敗時(shí)對(duì)第三人的法律責(zé)任問(wèn)題進(jìn)行了相對(duì)系統(tǒng)的研究和闡述。全文共四萬(wàn)余字，，分四個(gè)部分，要點(diǎn)如下： 本文第一部分對(duì)審計(jì)失敗和第三人相關(guān)理論進(jìn)行了探討。首先對(duì)審計(jì)失敗的概念作了界定，并與經(jīng)營(yíng)失敗進(jìn)行了比較。接著考察了第三人名稱的由來(lái)和美國(guó)對(duì)第三人范圍所進(jìn)行的劃分，并指出了該劃分對(duì)我國(guó)的借鑒意義。在該部分，還分析了注冊(cè)會(huì)計(jì)師審計(jì)失敗對(duì)第三人責(zé)任的特殊性，并通過(guò)比較分析的方法考察了國(guó)外關(guān)于注冊(cè)會(huì)計(jì)師審計(jì)失敗對(duì)第三人責(zé)任的性質(zhì)，并結(jié)合我國(guó)實(shí)際得出應(yīng)把注冊(cè)會(huì)計(jì)師審計(jì)失敗對(duì)第三人責(zé)任的性質(zhì)界定為侵權(quán)責(zé)任。 在注冊(cè)會(huì)計(jì)師對(duì)第三人責(zé)任被認(rèn)定為侵權(quán)責(zé)任性質(zhì)基礎(chǔ)上，本文第二部分著重分析了該責(zé)任的歸責(zé)原則和構(gòu)成要件。通過(guò)對(duì)國(guó)外和我國(guó)立法例的考察，作者認(rèn)為應(yīng)采用過(guò)錯(cuò)責(zé)任的歸責(zé)原則，同時(shí)考慮到注冊(cè)會(huì)計(jì)師的職業(yè)特點(diǎn)，應(yīng)適用過(guò)錯(cuò)責(zé)任原則的特例——過(guò)錯(cuò)推定。對(duì)注冊(cè)會(huì)計(jì)師適用過(guò)錯(cuò)推定的方法，一方面因免除第三人對(duì)注冊(cè)會(huì)計(jì)師過(guò)錯(cuò)的舉證責(zé)任而有利于第三人，另一方面又承認(rèn)注冊(cè)會(huì)計(jì)師舉證反駁的效力，使沒(méi)有過(guò)錯(cuò)的注冊(cè)會(huì)計(jì)師有機(jī)會(huì)免除責(zé)任，從而有效地維護(hù)注冊(cè)會(huì)計(jì)師和第三人雙方的合法權(quán)利。接著，從我國(guó)立法和司法實(shí)踐出發(fā)，作者主張注冊(cè)會(huì)計(jì)師審計(jì)失敗對(duì)第三人侵權(quán)責(zé)任由出具虛假審計(jì)報(bào)告(即違法性)、主觀上過(guò)錯(cuò)、損害事實(shí)及行為與損害事實(shí)有因果關(guān)系等四要件組成。并對(duì)各要件一一作了分析，作者認(rèn)為虛假審計(jì)報(bào)告的鑒定標(biāo)準(zhǔn)為：審計(jì)報(bào)告內(nèi)容存在虛假性陳述和該虛假陳述存在重大性；考慮到審計(jì)意見(jiàn)的專業(yè)性和確保審計(jì)報(bào)告鑒定的獨(dú)立和公平性，我國(guó)可建立一個(gè)審計(jì)鑒定委員會(huì)，負(fù)責(zé) 組織、協(xié)調(diào)和監(jiān)督具體案件的鑒定等日常行政性管理工作，并采用“鑒定人隨 機(jī)選任制度”;同時(shí)提出了過(guò)錯(cuò)的鑒定必須以獨(dú)立審計(jì)執(zhí)業(yè)準(zhǔn)則為標(biāo)準(zhǔn);考慮到 第三人對(duì)因果關(guān)系的舉證難度，作者認(rèn)為我國(guó)可借鑒美國(guó)證券法上的信賴推定 和欺詐市場(chǎng)理論。在該部分最后，作者從實(shí)體法和程序法方面提出了注冊(cè)會(huì)計(jì) 師對(duì)第三人責(zé)任的抗辯事由。 在本文第三部分，作者探討了注冊(cè)會(huì)計(jì)師審計(jì)失敗對(duì)第三人損害賠償?shù)呢?zé) 任承擔(dān)主體、賠償范圍及計(jì)算方法。認(rèn)為損害賠償?shù)闹黧w應(yīng)為會(huì)計(jì)師事務(wù)所; 承擔(dān)責(zé)任方式為比例或連帶責(zé)任應(yīng)結(jié)合具體情況而定;會(huì)計(jì)師事務(wù)所在賠償后 可向故意或重大過(guò)錯(cuò)的注冊(cè)會(huì)計(jì)師行使追償權(quán)等。 最后，在結(jié)論部分，作者指出我國(guó)現(xiàn)有法律的缺陷和司法解釋《1.9))規(guī)定 的不足，并提出立法建議。 關(guān)鍵詞:注冊(cè)會(huì)計(jì)師第三人侵權(quán)責(zé)任
[Abstract]:The issue of the legal liability of Certified Public Accountants has always been a hot and difficult issue in the western legal and accounting circles, especially when the auditing failure of certified public accountants to the third party. The issue of legal liability has been studied and elaborated systematically. The full text is composed of more than 40,000 words and is divided into four parts. The main points are as follows:
The first part of this paper discusses the related theories of auditing failure and the third party.Firstly, the concept of auditing failure is defined and compared with business failure.Then the origin of the third party name and the division of the scope of the third party in the United States are investigated, and the significance of the division to China is pointed out. This paper analyzes the particularity of the third party's liability for the CPA's audit failure, investigates the nature of the third party's liability for the CPA's audit failure in foreign countries by means of comparative analysis, and draws a conclusion that the nature of the CPA's liability for the third party should be defined as tort liability.
On the basis of the certified public accountant's liability for the third party being recognized as the nature of tort liability, the second part of this paper focuses on the analysis of the principle of liability fixation and its constituent elements. Fault presumption, a special case of the principle of fault liability, applies the method of fault presumption to certified public accountants. On the one hand, it benefits the third party by exempting the burden of proof of the fault of the third party, on the other hand, it admits the effectiveness of the refutation of proof by the certified public accountant, so that the certified public accountant without fault has the opportunity to exempt from liability. Then, starting from the legislative and judicial practice of our country, the author argues that the liability for the infringement of the third party caused by the audit failure of the CPA consists of four elements, namely, the issue of false audit report (i.e. illegality), subjective fault, causality between the damage facts and the damage facts. The author thinks that the appraisal standard of false audit report is: there are false statements in the contents of audit report and there is great significance in the false statements; considering the professionalism of audit opinion and ensuring the independence and fairness of audit report appraisal, China can establish an audit appraisal committee to be responsible for it.
Organizing, coordinating and supervising the routine administrative management of specific cases, and adopting the "appraiser"
At the same time, it points out that the identification of fault must be based on the standards of independent auditing practice.
The third person is difficult to prove the causality. The author believes that China can learn from the presumption of trust in US Securities Law.
And the theory of fraud market. Finally, the author puts forward the registration accounting from the aspects of substantive law and procedural law.
The defenses of the division to the third party's responsibility.
In the third part of the article, the author discusses the responsibility of the CPA audit failure to compensate the third party.
Assume the main body, the scope of compensation and the method of calculation.
The proportion of liability or joint liability should be determined according to the specific circumstances.
The right of recourse can be exercised by a certified public accountant with intent or major fault.
Finally, in the conclusion part, the author points out the defects of our existing laws and judicial interpretation <1.9).
And put forward legislative proposals.
Key words: CPAs third party tort liability
【學(xué)位授予單位】：四川大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：D922.27;D923
本文編號(hào)：2183505
[Abstract]:The issue of the legal liability of Certified Public Accountants has always been a hot and difficult issue in the western legal and accounting circles, especially when the auditing failure of certified public accountants to the third party. The issue of legal liability has been studied and elaborated systematically. The full text is composed of more than 40,000 words and is divided into four parts. The main points are as follows:
The first part of this paper discusses the related theories of auditing failure and the third party.Firstly, the concept of auditing failure is defined and compared with business failure.Then the origin of the third party name and the division of the scope of the third party in the United States are investigated, and the significance of the division to China is pointed out. This paper analyzes the particularity of the third party's liability for the CPA's audit failure, investigates the nature of the third party's liability for the CPA's audit failure in foreign countries by means of comparative analysis, and draws a conclusion that the nature of the CPA's liability for the third party should be defined as tort liability.
On the basis of the certified public accountant's liability for the third party being recognized as the nature of tort liability, the second part of this paper focuses on the analysis of the principle of liability fixation and its constituent elements. Fault presumption, a special case of the principle of fault liability, applies the method of fault presumption to certified public accountants. On the one hand, it benefits the third party by exempting the burden of proof of the fault of the third party, on the other hand, it admits the effectiveness of the refutation of proof by the certified public accountant, so that the certified public accountant without fault has the opportunity to exempt from liability. Then, starting from the legislative and judicial practice of our country, the author argues that the liability for the infringement of the third party caused by the audit failure of the CPA consists of four elements, namely, the issue of false audit report (i.e. illegality), subjective fault, causality between the damage facts and the damage facts. The author thinks that the appraisal standard of false audit report is: there are false statements in the contents of audit report and there is great significance in the false statements; considering the professionalism of audit opinion and ensuring the independence and fairness of audit report appraisal, China can establish an audit appraisal committee to be responsible for it.
Organizing, coordinating and supervising the routine administrative management of specific cases, and adopting the "appraiser"
At the same time, it points out that the identification of fault must be based on the standards of independent auditing practice.
The third person is difficult to prove the causality. The author believes that China can learn from the presumption of trust in US Securities Law.
And the theory of fraud market. Finally, the author puts forward the registration accounting from the aspects of substantive law and procedural law.
The defenses of the division to the third party's responsibility.
In the third part of the article, the author discusses the responsibility of the CPA audit failure to compensate the third party.
Assume the main body, the scope of compensation and the method of calculation.
The proportion of liability or joint liability should be determined according to the specific circumstances.
The right of recourse can be exercised by a certified public accountant with intent or major fault.
Finally, in the conclusion part, the author points out the defects of our existing laws and judicial interpretation <1.9).
And put forward legislative proposals.
Key words: CPAs third party tort liability
【學(xué)位授予單位】：四川大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：D922.27;D923
【引證文獻(xiàn)】
相關(guān)期刊論文 前1條
1 張?bào)?郜建豪;;對(duì)審計(jì)失敗含義的界定[J];中國(guó)內(nèi)部審計(jì);2011年02期
相關(guān)碩士學(xué)位論文 前3條
1 齊龍;注冊(cè)會(huì)計(jì)師審計(jì)失敗法律規(guī)制研究[D];東北財(cái)經(jīng)大學(xué);2006年
2 艾飛;我國(guó)注冊(cè)會(huì)計(jì)師對(duì)第三人民事責(zé)任問(wèn)題研究[D];復(fù)旦大學(xué);2008年
3 蘭莉萍;注冊(cè)會(huì)計(jì)師對(duì)第三人侵權(quán)的民事責(zé)任[D];西南政法大學(xué);2012年
本文編號(hào)：2183505
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