Font Size: a A A

On Civil Liability For Certified Public Accountants Audit

Posted on:2006-10-04Degree:MasterType:Thesis
Country:ChinaCandidate:B LanFull Text:PDF
GTID:2206360152480823Subject:Law
Abstract/Summary:PDF Full Text Request
The essay discussed the auditing liability of certified public accountant(CPA) and its constitutive requirements, principle of liability delimitation, causality and compensation for damage. In the first part , the essay respectively analyzed CPA's different auditing liability through "expert liability theory", other country's relative laws, statutes and famous cases. And by comparing the principles of liability delimitation adopted by Chinese and other country's existing laws and legislation, the essay discussed principle of liability delimitation of CPA's auditing liability in the second part. During the discussion of causality, the following three parts were included: the causality of dealing, the causality of lost and the verification of them during the lawsuit. In the last part, the essay discussed compensation for damage in the lawsuit involved CPA's auditing liability. Discussed the joint and several liability and the proportional liability assumed by CPA by analyzing the relative provisions of《U.S. Private Securities Litigation Reform Act of 1995》and a Chinese case.
Keywords/Search Tags:Accountants
PDF Full Text Request
Related items