| 浅论注册会计师的法律责任问题 |
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| 引用本文： | 张彩霞.浅论注册会计师的法律责任问题[J].行政与法,2007(12):150. |
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| 作者姓名： | 张彩霞 |
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| 作者单位： | 山东海化集团,山东,潍坊,262737 |
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| 摘 要： | 注册会计师的法律责任,是指注册会计师因违约、过失或欺诈对审计委托人、被审计单位或其他有利益关系的第三人造成损害,按照相关法律规定而应承担的法律后果。导致注册会计师法律责任的不仅有会计师事务所和注册会计师自身的原因,还有整个社会环境和市场机制的因素。
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| 关 键 词： | 注册会计师 法律责任 |
| 文章编号： | 1007-8207(2007)12-0150-02 |
| 修稿时间： | 2007年10月10 |
On the Registered Accountant's liability in the law |
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| Zhang Cai-xia.On the Registered Accountant''''s liability in the law[J].Public Administration & Law,2007(12):150. |
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| Authors: | Zhang Cai-xia |
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| Institution: | Zhang Cai-xia |
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| Abstract: | the registered accountant's liability in the law refers to taking the result in the law because of the harm to the third part caused by the registered accountant's breaking the contract,fault or fraud.The reasons leading to the liability in the law is not only the office and registered accountant,but environment and mechanism factors. |
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| Keywords: | registered accountant liability in the law |
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