| The CPA has been established for twenty years. Its growing size and speed are better than any other countries. Especially recent years, it has been recognized by all circles in society as an important power assisting government. Though the CPA has made an important role in the economy. But because of the release of the legal system, some ugly phenomenon has been brought out, the incident of "yinguangxia" is one of them. With the occurrence of negative element, how to improve the CPA's civil liability has emerged as the times require. Analyzing the meaning and character of the CPA, defining the scope of the CPA's civil liability has important theory meaning and practice value for the healthy development of the CPA's civil liability.This paper includes introduction, text of five chapter. I mainly use criterion research accompanied with comparative research as research method. I expatiate the CPA'civil liability from the point of view of law combining the theory of auditing and accounting.Chapter One reciting the CPA's civil liability. First, we discuss the history and the duty of the CPA. The CPA as a special community has character of independence, authority and self discipline. The duty of the CPA embody the above character. The duty of the CPA include three aspects: 1.Signing the documents having the force of testimony. 2.openning out and reporting the illegal deeds. 3.conducting the consultive service. Second, we recites the meaning, cause and development of the CPA. The CPA's civil liability means the CPA breaching the contract or impairing the other, undertaking the liability by the CPA firm. The cause of the CPA' civil liability including the CPA self, society, auditing, accounting and law. The development of the CPA includes two sections. One section is contract, the other is the third party.Chapter Two recites the defaulting liability. In accordance with the contract law of PRC, the writer think we should take fault imputation principle. The writer recites the composition of the CPA's civil liability from five aspects.Chapter Three focuses on the CPA's tort liability. According to different targets, CPA tort liability can be divided into CPA civil liability for clients and the CPA civil liability for a third person. In this paper the focus is on the analysis of third person tort liability. CPA Liability for Infringement of all countries under the principles of practice, divided into Imputation of fault and Imputation of non-fault Principle , and the former is mainstream. In the composition of the CPA'stort liability, focusing on subjective analysis of the fault. Subjective fault is subjective and objective fault on fault on both theory and The author advocates from both subjective and objective analysis of the of CPA's fault. In tort liability, whether the CPA should extent to assume responsibility for the victims, which is a focus of controversy. There are three types for defining the scope of the Victims of a third person: 1, do not recognize the third person. 2, a third person known standards. 3, predictable third person standard. I think the second criterion, that is the third person known to standards suitable for China's current actual needs.Chapter Four recites the civil compensation system of CPA. The author introduce the extent of compensation, compensator, contributory of liability. The focal point is the study of compensator and contributory of liability. As to compensator , predominate viewpoint is that "CPA firms should be regarded as compensator", but some scholars think that CPA should be regarded as compensator. The author agree with the previous viewpoint. As to the contributory of liability,CPA and other persons involved either undertake the joint liability or undertake the independent liability. The author suggest to distribute liability by the way they are doing .Chapter Five discuss and analyze the various defense forms of the CPA, providing the answer measures for the CPA in the proceedings to protect their legitimate rights and interests of countermeasures. |
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