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Research On The Civil Responsibility Of The Accounting Firm For The Third Party

Posted on:2006-05-29Degree:MasterType:Thesis
Country:ChinaCandidate:J LiFull Text:PDF
GTID:2166360155462981Subject:Law
Abstract/Summary:PDF Full Text Request
With the emergence of the civil liability of the accounting firm in large quantities and a complete blank dealing in this aspect of law in china, it is necessary to make a detailed study of this issue. Beginning with the Composition of civil liability and based on the existential background of the CPA profession, the author puts forward some advices on the reasonable definition of the accounting firm.The whole thesis is divided into five parts, the main points of which are as the followings:Chapter One mainly introduces three basic concept and analysis the nature to the third party's civil responsibility of accounting firm. In the first segment get a new idea about the concept of the third party by describing the basic characteristic of it. In the second segment the writer lists three theories on the nature of this civil responsibility and comments them separately, and then holds the liability for tort.Chapter Two analyzes the fault element in the elements of tort detaily. This chapter is the emphasis of this thesis, because there is much dispute in practice and no clear regulation on law. Obligation subject mainly stated the relationship between accounting firm and the CPA individual. Privilege subject discussed the third party's range.Chapter Three introduces responsibility of the accounting firm to the third party in Britain, America, France, Japan and China ,and compares their difference.Chapter Four further explains the practical problems of the accounting firm for the third party in shouldering the civil responsibility, which is a significant passage in the paper. The legal status of "The Independent Audit Standard" has beencontroversial in the jurisprudent circle. So, the author compares the different views between law and accounting circle and draws the conclusion that " The Independent Audit Standard" should be considered as the yardstick of judging the accounting firm. On the hand, many civil disputes are caused by false statement in reality. As for this problem, the paper clarifies the two groups of concepts: "true" and "false", " verity in accounting" and "offence in law ", and illustrates what is the "false statement". Then, the specialties of causal relation, Check the capitals and security work are also introduced to make a complete research.Chapter Five raises some suggestion of development in CPA profession, on the basic of analyzing existing problem of CPA's legal liability in our country.
Keywords/Search Tags:the accounting firm, the third party, civil responsibility
PDF Full Text Request
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