On Civil Liability Of Independent Audit People To The Third Person

It is with the development of commodity economy to audit independently,Produce because of separation of the ownership and power of management. In market economy,The independent audit report is public investment and important basis of decision 。Accountant's audit report that or fault offering is unreal because on purpose, Not merely the client will suffer losses,And the third person will suffer the great economic losses。In our country, the case of regarding accountant as the lawsuit target is getting more and more, there is a trend of a stream of lawsuits tide. Because of the accounting field and common people's understanding that the civil liability of ones that audits people is different independently, so reasonable the boundary of a piece of land audit people mean great to the third person's civil liability independently definitely. Audit people civil liability including the third person's range, civil liability nature in third person independently , responsibility principle and form important document ,etc. At present, the legislation that our country is correlated with stipulates that very simple and crude, the research of the law science theory is quite weak too, this text attempts to probe into this. Accountant in how large range bear liability for tort accountant civil liability dispute most heavy problem. This text thinks, on Securities Law, it is only a makeshift that our country determines the third person circle as the investor at present, should expand the third person's range progressively. In infringing law, can draw lessons from the standard of "the reasonable third person ", And according to the concrete case situation, consider synthetically the meaning, accountant between the accountant and party audit such factors as the uses of the purpose of the business and auditing result, etc. Audit to the third people nature, thing of responsibility independently, continent law and common law have different opinion. I think, should be determined as the liability for tort according to expert's responsibility legal principle and characteristic circle of accountant's job activity. Belong to the responsibility and abiding by the responsibility principle of the fault in principle, infer the fault on the burden of proof. In the liability for tort forms the important document, this text thinks that should infer the fault and causality, Damage and should distinguish three kinds of different losses in fact, combine other standards and carry on the law to assert.