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The Study On The Auditing Legal Liability Of Certified Public Accountants

Posted on:2016-02-26Degree:MasterType:Thesis
Country:ChinaCandidate:M ZhangFull Text:PDF
GTID:2296330464972049Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The issue on the Auditing Legal Liability of Certified Public Accountants has been concerned by the world accounting circles, the audit circles and the legal circles. The reason is that it not only will affect the sustainable development of the Certified Public Accountant Industry, but also will affect the whole order of the socialist market economy’s stability. Therefore, what is the cause of formation of the Auditing Legal Liability of Certified Public Accountants? How to affirm it? This thesis will probe into the definition of the Certified Public Accountant Industry from the respective of connotation and function, state how the Auditing Legal Liability of Certified Public Accountants forms, explain which measures should be taken to conclude the doctrine of liability fixation of the auditing legal liability of certified public accountants, conclude the flaws, and give suggestions. The purpose of the thesis is to complete the system of Auditing Legal Liability of Certified Public Accountants, to make our Chinese Certified Public Accountants profession will develop healthily. This thesis will divide in five parts:Part one, the thesis will define the connotations and functions of the auditing legal liability of certified public accountants. The audit liability of certified public accountants includes auditing legal liability and auditing profession liability, and this thesis will focus on the auditing legal liability of certified public accountants. To put it simply, the auditing legal liability of certified public accountants is the responsibilities that happened when the certified public accountants practice auditing and issue the audit reports. The function of the auditing legal liability of certified public accountants is based on the general legal responsibilities, and analyzed in the aspects of punitive function, relief function and preventive function. But the author thinks the most important one is its relief function.Part Two, this thesis will elaborate the formation of the auditing legal liability of certified public accountants, which is the Basis for Writing. This part will include:the background of the formation of the auditing legal liability of certified public accountants and the theoretical basis of the formation of the auditing legal liability of certified public accountants. Firstly, this thesis will begin with the background of the formation of the auditing legal liability of certified public accountants and then will present the development and process of the auditing legal liability of foreign certified public accountants. And it will analyze the formation of the auditing legal liability of Chinese certified public accountants. Secondly, it will analyze respectively the internal causes and external causes of theoretical basis of the formation of the auditing legal liability of both the Chinese and the foreign certified public accountants.Part Three, the thesis will conclude the doctrine of liability fixation of the auditing legal liability of certified public accountants in detail and it will be presented from concrete classification to the forms of fault principles, then to the judgement standards of the doctrine of liability fixation of certified public accountants. And the doctrine of liability fixation mainly includes doctrine of liability fixation and principle of no-fault liability and principle of liability for fault calculated, and the author agrees with the last one. And the author will analyze the Fault forms of the doctrine of liability fixation in two aspects:deliberately and mistakenly. And the thesis will explain the fault affirming of certified public accountants by analyzing accountability and audit responsibility; business failure and audit failure, and finally find out the function of independent auditing standards in the auditing legal liability of certified public accountants.Part Four, this thesis will analyze the undertaking of the auditing legal liability of certified public accountants. And this part will conclude the constitutive requirement of the auditing legal liability of certified public accountants with the combination of the constitutive requirement of General legal responsibility, which includes:unlawful act, damage result, causal relationship and subjective fault. And the author will further explain the undertaking forms of the auditing legal liability of certified public accountants, which will begin with the existing laws and regulations, and then respectively explain the undertaking of the auditing legal liability of certified public accountants in the forms of civil legal liability, criminal legal liability and administrative legal liability.Part Five, the thesis will find out the flaws of the auditing legal liability of certified public accountants with the combination of contents above, and then offer the perfected suggestions according to these flaws, and also offer the measures from the aspects of certified public accountants, accounting firms and laws and regulations. The author hold the opinions that the perfection of the auditing legal liability of certified public accountants not only relies on the Coordination of related laws and regulations, but also needs the improvement of the mechanism for responsibility of the auditing legal liability of certified public accountants.lt is beneficial to protect the interests of the general public, to safeguard the normal social economic order, and to protect the legal interests of the accounting firms and the certified public accountants up to the hilt.
Keywords/Search Tags:Certified Public Accountant, Audit, Legal Liability
PDF Full Text Request
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