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On The Independent Audits Of Certified Public Accountants To The Third Party Civil Liability

Posted on:2007-11-16Degree:MasterType:Thesis
Country:ChinaCandidate:Y QinFull Text:PDF
GTID:2206360185484927Subject:Law
Abstract/Summary:PDF Full Text Request
CPA's liability is a hot and difficult problem both in accountancy field and law field in western countries, especially the CPA's liability to third 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 our 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 CPA's 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 of clients.The second part is about the basic theory of CPA's civil liability to third parties. This part mainly elaborated the limits standard of "the third parties of scope", the nature of CPA's civil liability to third parties, and imputation principle so on.The third part analyses the constitutional conditions of CPA's civil liability to third parties one by one. It includes false statement, determining standard of fault, damage facts suffered by third parties, causation between 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 share liability should be the liability bearing way.Last but not least, the fifth part put forward some proposal for the improvement of the CPA's liability system to third parties. It includes improving of legal system,constructing of CPA occupation insurance and audit committee system, constructingof CPA legal liability appraisal system.
Keywords/Search Tags:Certified Public Accountant, Third Parties, Civil Liability
PDF Full Text Request
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