独立审计准则的法律地位研究

审计准则是行业协会制订的内部自律性规则,其制度价值在于保障审计质量并作为对其成员的审计失败是否追究纪律责任的依据,不能调整注册会计师与财务信息使用人之间的民事关系。审计准则规定的注意义务范围与注册会计师应尽的注意义务范围之间存在一定的差距,因而在该义务差距范围内出具的虚假证明文件注册会计师是有过错的,注册会计师对此应承担民事责任,同时以履行审计准则规定的义务作为抗辩其审计失败的民事责任缺乏法律根据,也不为国外司法实践承认。我国的审计准则与公众期望之间存在一定差距,该差距的存在进一步表明我国的审计准则不能作为注册会计师注意义务的法定标准。

On the Legal Status of Independent Auditing Rules

Auditing rules are internal self-disciplining rules promulgated by professional association . It' s institutional values are to secure the quality of audit and funtion as the test by which to determine whether or not a member of that association should be prosecuted because of any failure in auditing, and it can' t regulate the civil relation between registered accountant and user of financia linformation. There are some differeneces between the scope of caring responsibilities required by auditing rules and that imposed on registered accountant, thus it' s the fault of the registered accountant who produce false papers in the realm of above mentioned differences and he should burden civil liability , and he can' t argue that he has met the requirement of auditing rules as a defense. China' s auditing rules do not live up to pubilic expectation and this fact shows that such rules should not be treated as the statutory standard of registered accountant' s caring responsibility.