The Civil Liability To The Third Party Of CPA

More than twenty years have elapsed since CPA of our country was resumed, which, as an important part of supervising system of the market economy, is universally concerned. Along with the further development of the market economy, CPA will definitely be more concerned, which will be reflected by, firstly, more and more public's dependence on it, and, secondly, the appearance of more and more civil compensation lawsuits involving CPAs. Thus, there comes into the issue concerning healthiness and perfection of CPA. Accordingly, the analysis of the connotation and characteristics of CPA's civil liability and the definition of the scope of it would be of great theoretical and realistic significance to the healthy development of the trade of CPA and the perfection of relevant laws.So far, the research of the CPA's civil liability to the third party concerning its independent audit is being carried out within the scope the studies of encroachment of civil rights among theorists and lawyers. In my opinion, CPA's action of authenticating evidence and reporting the results of it is essentially equal to offering a certain kind of product. All sorts of evidence authenticating reports are essentially practical products, which, therefore, possess all the characteristics of a product defined in the Law of Product Liability. Thus, clearer appreciation of the essential qualities of the CPA's civil liability to the third party and better solutions to practical problems would be possible, if the research would be carried out from the angle of product liability.This thesis mainly deals with the CPA's civil liability to the third party from the angle of product liability, explores systematically issues around basic notions concerning the CPA's civil liability to the third party, the principles of imputation, the legal status of the principles of independent auditing, a third party, essential condition and civil damage compensation.The thesis consists of four chapters:The first chapter mainly introduces the definition of the CPA's civil liability to the third party, and six main existing doctrines in the field concerning the essential qualities of the CPA's civil liability to the third party------the contract-oriented liability, the encroachment-oriented liability, the product-oriented liability, the legal expert-oriented liability, the third party-oriented liability and legal definition-oriented liability. The thesis is in support of the doctrine of the product-oriented liabilityThe second chapter offers an analysis concerning four questioning arguments against the application of product liability concerning CPA's encroachment to the third party, reflects defects of them, thus reasons out the feasibility of the application of product liability.The third chapter analyzes, within the scope of product liability, the essential issues around principles of imputation, the legal status of the principles of independent auditing, the principles of"authenticity", the scope of the third party, the means and the subjects of the compensation liability, thus explores the essential qualities of them and figures out solutions to them.Based on the analysis of first three chapters, the forth chapter demonstrates, within the scope of the product liability, defining standards and reasons of constitute elements of the CPA's civil liability to the third party (namely, false information, logical relationship of cause and effect, encroaching facts) , makes a discussion on arguments, with the consideration of the characteristics of the evidence authenticating report, and explores, though a little bit superficially, the construction of the forensic expertise system.