Comparative Study Of Certified Public Accountants In China And The United States Legal System Of Civil Liability

The certified public accountant (CPA) as an important part of the economic subject, the audit business undertaked by the CPA play an important role of economic supervision for the order and healthy development of the market economy. But the CPAs have fostered some ugly phenomenon in practice process. The CPAs'Civil liability, especially civil liability for damage has become the focus of attention of the public. Present, the CPA's legal liability system of China is not perfect, especially civil liability for compensation system is still far from perfect. The CPA's legal liability system can't satisfy requirements of our country market economy to the legal liabilities of the CPAs. On the other hand, the CPA of relevant legal responsibility system, especially the civil liability for compensation law system, after more than 100 years in the practice of the constantly improve, has more sound. So this paper explores the civil liability, especially the civil liability legal system of civil liability of similarities and differences between China and the United States to analysis the reference of the United States for China and explore scountermeasures to perfect our CPA civil liability, especially civil liability for compensation law system.In addition to the preface t, this paper is composed by five chapter sand closing constitute, its main content as follows: This preface mainly expounds the research background significance research situation and research purposes.The first chapter is the CPAs and the basic principle of civil liability for damage. First, it set forth the concept, business and profession characteristic of the CPAs. Second, it introduces the basic principle of the CPAS'civil liability, including the connotation of civil liability and causes and imputation principle of civil liability for damage of the CPA.The second chapter is the legal system of civil compensation liabilities of Chinese CPAs. First, the chapter inspects the legislation generalizations of civil liability for compensation system of Chinese CPAs. Second, it expounds relevant lawsuit legal regulations of civil liability for damage of Chinese CPA. Thirdly, it discusses the definition of civil liability for damage of Chinese CPA. Finally, it explores the way of Chinese CPAs assuming civil liability for compensation.The third chapter is the legal system of civil compensation liabilities of American CPAs. First, the chapter inspects the legislation generalizations of civil liability for compensation system of American CPAs. Second, it expounds relevant lawsuit legal regulations of civil liability for damage of American CPA. Thirdly, it discusses the definition of civil liability for damage of American CPAs. Finally, it explores the way of American CPAs assuming civil liability for compensation.The fourth chapter is the comparison of civil liability for compensation law system of Sino-us CPAs. This chapter masters bilateral CPAs civil liability for compensation legal system. On the basis of this, first, it explores the similarities and differences of the limitation and way of legal proceedings, the burden of principle of bilateral CPA civil liability for compensation. Second it analyzes the similarities and differences of the subjects, objects and compensation program scope of bilateral CPAs civil liability for compensation. Finally, it compares and analysis the similarities and differences of the way of bilateral CPAs assuming civil liability for compensation.The fifth chapter is the conception of Perfecting Chinese CPAs'civil compensation legal responsibility system conception. On the basis of comparing and analysising the similarities and differences of the way of bilateral CPAs assuming civil liability for compensation, first, it expounds the deficiency of legal system of Chinese CPAs civil liability.Second, it explains the significance of perfecting Chinese CPA civil compensation for legal liability system and reachs a conclusion of the necessity of perfecting Chinese CPA civil compensation for legal liability system. Finally, it put forward some useful suggestion perfect our country's civil damages legal responsibility system from civil action system, civil liability system and methods of bearing civil liability.