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The Study Of The Expert's Liability From Certified Public Accountant

Posted on:2018-04-19Degree:MasterType:Thesis
Country:ChinaCandidate:Z WuFull Text:PDF
GTID:2416330518459019Subject:Civil and Commercial Law
Abstract/Summary:PDF Full Text Request
The expert's liability will generate When CPA breaches its expert obligation,however,the system of expert's liability of CPA in our country still needs to be perfect,especially the stipulation of the third party liability is unreasonable,so the author combined with the practice in construction of expert's liability system of CPA in China,on the basis of the survey aim at current situation and and analysis of the problems,putting forward the corresponding perfect suggestion,hoping it is helpful to improve the system of expert's liability for CPA in our country.This paper will be divided into five parts,the main points are as follows:From the meanings of expert's liability,the first part further defined the meaning of expert's liability of CPA and defined the line of business of CPA,and introduced the nature of the expert's liability of CPA,the doctrine of liability fixation and constitutive requirements in our country.The second part introduced the third party responsibility system of CPA,including the concept of the third party liability of CPA,the main types and the assume of third party liability of CPA.The third part introduced the problem of the system of experts liability from CPA in our country,one is the conflict between different laws and judicial interpretations,the second is unreasonable to define the scope of the third party,three is the argue about the subjects of civil liability of third party liability of CPA,four is the certified of CPA's professional responsibility is not reasonable.The fourth part introduced the two big legal systems are significant for our country in the system of expert's liability of CPA.Long time research on expert's liability system for CPA and the various path in outside are very important significance to our country.The fifth part,the author gave some advice aim at the problem of expert's liability system for CPA in our country.One is the different laws and judicial interpretations should be unified,the second is to determine the range of the third person,three is to establish a strict personal expert's liability system of CPA,four is to establish perfect identification mechanism of expert's liability of CPA.
Keywords/Search Tags:Certified Public Accountant(CPA), Expert's liability, The third party liability
PDF Full Text Request
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