發(fā)布時(shí)間：2018-10-30 08:16

【摘要】： 自20世紀(jì)80年代的訴訟爆炸后,注冊(cè)會(huì)計(jì)師頻頻因?qū)徲?jì)失敗被推上法庭,而究其原因,多是由于出具了不實(shí)的審計(jì)報(bào)告。盡管法律訴訟時(shí)有發(fā)生,但是注冊(cè)會(huì)計(jì)師法律責(zé)任的邊界問題,會(huì)計(jì)界與法律界卻一直難以達(dá)成共識(shí)。2007年6月11日,最高法院頒布了最新的司法解釋,對(duì)不實(shí)審計(jì)報(bào)告及注冊(cè)會(huì)計(jì)師的法律責(zé)任做出了規(guī)定,為我國(guó)的司法實(shí)踐提供了法律依據(jù)。本文采用規(guī)范研究與案例分析相結(jié)合的方法,結(jié)合最新司法解釋,運(yùn)用新制度經(jīng)濟(jì)學(xué)理論,討論審計(jì)報(bào)告的內(nèi)涵、特征及意義,討論不實(shí)審計(jì)報(bào)告的涵義、注冊(cè)會(huì)計(jì)師承擔(dān)法律責(zé)任的原因及種類、注冊(cè)會(huì)計(jì)師的職業(yè)責(zé)任及承擔(dān)職業(yè)責(zé)任的原因,并結(jié)合我國(guó)注冊(cè)會(huì)計(jì)師出具不實(shí)審計(jì)報(bào)告的案例,分析我國(guó)目前注冊(cè)會(huì)計(jì)師在承擔(dān)法律責(zé)任方面存在的問題,并針對(duì)問題提出改進(jìn)的建議。
[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.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.43

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