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On The CPA To The Third Party In Civil Legal Liability

Posted on:2012-10-22Degree:MasterType:Thesis
Country:ChinaCandidate:H TanFull Text:PDF
GTID:2216330368492637Subject:Law
Abstract/Summary:PDF Full Text Request
Since the nineteen sixties since metaphase, western countries requirements of CPA civil legal liability litigation cases increased sharply, CPA industry has entered a" litigation explosion" era. In general, the CPA's audit report related to relationships people have three, namely the Institute of Certified Public Accountants ( and the accounting firm where the client ), and in addition to entrust a person other than the users of audit reports. People will be the latter, which is called the third other users of audit reports. Because the CPA between the principal and the presence of a contract, the CPA to the civil compensation liability of relatively clear, and registered accountants by his fault, which suffered the loss of third of the nature of the liability cognizance, long-standing extensive controversy. This has resulted in the judicial practice of confusing and contradictory, cause Third People 's legitimate rights and interests have not been effectively safeguard and relief. In recent years the CPA fraud cases continue to emerge, the more prominent of China's existing CPA s civil liability for the third party system deficiencies and shortcomings, wait through research to improve. This article from the CPA to the third party liability meaning sets out, specific analysed our country certified public accountants to the third party liability of the nature, imputation principles, constitutive requirements of the problem, put forward the current law of our country in the aspects of defects, and put forward some suggestions, in order to this problem solution to help.
Keywords/Search Tags:Certified public accountant (CPA), Third, Civil liability, The principle of attribution, Elements
PDF Full Text Request
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