| 注册会计师虚假验资对委托人的专家责任探讨 |
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| 引用本文： | 董景山.注册会计师虚假验资对委托人的专家责任探讨[J].行政与法,2007,3(2):68-70. |
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| 作者姓名： | 董景山 |
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| 作者单位： | 北京农学院,北京,J02206 |
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| 摘 要： | 注册会计师因其在所在领域的专门知识与经验从而对委托人负有专家义务。由于注册会计师对委托人所负担的专家义务,注册会计师虚假验资情况下,委托人可选择请求注册会计师承担专家责任—违约责任。这种违约责任与注册会计师违反约定义务情形下的违约责任在构成要件与免责条件方面均有区别。
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| 关 键 词： | 注册会计师 虚假验资 专家责任 违约责任 |
| 文章编号： | 1007-8207(2007)02-0068-03 |
| 修稿时间： | 2006年11月18 |
On Professional Liability of Certified Public Accountants to Clients for False Capital Verification |
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| Dong Jing-shan.On Professional Liability of Certified Public Accountants to Clients for False Capital Verification[J].Public Administration & Law,2007,3(2):68-70. |
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| Authors: | Dong Jing-shan |
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| Institution: | Dong Jing-shan |
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| Abstract: | Certified public accountants(CPAs),as independent intermediaries,bear civil liability,which is different from that of laypersons,to clients,in particular to third parties because of CPAs' knowledge and expertise in their professional area.The basis of such liability is the professional obligations of the CPAs.With respect to the clients,CPAs should bear the breach of contract liability for breaching professional obligations as a result of false capital verification. |
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| Keywords: | Certified Public Accountants False Capital Verification Professional Liability Breach of Contract Liability |
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