论独立审计中注册会计师对第三人的民事责任-法律·经济法学专业论文.docxVIP

AbstractCPAs Abstract CPAs liability is a hot and difficult problem both in accountancy field and law field in western countries．especially the CPAs liability to tllird parties in the independent audit．Chinese legal rules in this problem are not very clear．The antagonism between accounting supervision department and court often appears because of it．The research to this problem is necessary for the theoretical research and the practice．Combined the theory with practice in oBf country,the author makes systematic research and statements on CPA’s liability to the third parties． The thesis is divided into five parts．In the first part,the author analyses the independent audit generally,briefs its connotation,social importance and limitation, analyses the CPAs internal conflict between their legal character of taking the service as the objective and taking the trustee benefit as the guidance and their warning card and inspector general function oriented to the interests ofclients． The second part is about the basic theory of CPAs civil liability to third parties． This part mainly elaborated the limits standard of”the third parties of scope”，the nature ofCPAs civil liability to third parties，and imputation principle so on． The third part analyses the constitutional conditions of CPAs civil liability to third parties one by one．It includes false statement，determining standard of fault, damage facts suffered by third parties，causation betvceen damage facts and fault． The fourth part analyses the determination and bear of compensation for damages．The author advocates the compromise of join liability and shal呛liability should be the iiabil【ity bearing way． Last but not least,the fifth part put forward some proposal for the improvement of the CPAs liability system to third parties．It includes improving of legal system， constructing ofCPA occupation insurance and audit committee system．constructing ofCPA legal liability appraisal system． Key words：Certified Public Accountant；Th