Research On The Tort Liability Of Certified Public Accountants In Assurance Services

In the 1720 s, the first certified public accountant was born in Britain. From then on, audit services become legal. With the rapid development of the audit services, the relevant legal problems also is increasingly important for certified public accountants.Certified public accountants find another way, to develop the assurance, however, the relevant assurance aspects of legal system is not perfect. Therefore, it is necessary to research on the tort liability of certified public accountants in assurance services. This paper begins with present situation of tort liability,using the method of concept analysis and comparison research, put forward four aspects: problems of the existing law, finally make suggestions.. For example, on the issue of the principle of imputation, generally apply the principle of fault liability in our country, the author through comparative analysis, recommended fault-presuming principle. The proposed research in order to ask questions, problem is to find a solution. Hope that our certified public accountants to healthy, orderly and sustainable development.This paper consists of three parts: preface, text and epilogue.The introduction mainly introduces the selected topic background and the necessity of research, the research status, research ideas and scope, research method, innovation points and deficiencies.The text consists of four parts.The first part: the basic theory of the tort liability of certified public accountants in assurance services. This part firstly elaborate the assurance services of certified public accountant. Starting from its origin and development at home and abroad, gradually form the basic concept of "certified public accountants", "assurance services"; Secondly, put forward the main research object——for the third person’s tort liability, elaborate its definition, nature, types, and discusses legal basis.The second part: comparative analysis of assurance services tort liability of certified public accountants. Respectively to two major legal systems of several typical national experts in civil liability system as a starting point, and then back to the assurance services of certified public accountants civil liability system. Contrapose to the final summary, about the tort liability theory analyzes certified public accountants.The third part:the present situation and the problems of the tort liability of certified public accountants in our country. First, introduces the present situation —— the legislation present situation and the judicial present situation; Secondly, puts forward to four aspects of problems.The fourth part: perfect assurance services tort liability of certified public accountants in China. Aiming at the problem of the third part put forward, which in turn from the clear imputation principle, subject, clear subject scope for compensation for damage and clear appraisal standard put forward some personal advice.Epilogue:summarizes the thesis, sums up the basic viewpoint and the creative achievement, and proposes the research limitations and unsolved problems.