论注册会计师独立审计对第三人的民事责任承担

随着市场经济的成熟发展,会计师事务所等中介机构的服务领域日渐广泛,其责任的认定也显得愈为重要。注册会计师在独立审计过程中对第三人承担一种以信赖利益为基础的独立责任,其归责原则采用过错推定原则。如何界定注册会计师独立审计的过错体现了社会公众、司法界及会计行业对独立审计行为的价值判断。

Civil Liability of Certified Public Accountant's Independent Auditing to the Third Person

With the development of the market economy more services can be provided by the accounting firm or other intermediary institutions and the its determination of liability has become more important.In the process of independent auditing a certified public accountant should bear an independent liability based on the trust benefit.The fault principle should be applied in its principle of dividing liability.The determination of independent auditing faults by the certified public accountant reflects the value judgment of the public,judicature and accounting profession on the independent auditing.