| 论注册会计师对第三人的民事法律责任 |
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| 引用本文： | 王学英. 论注册会计师对第三人的民事法律责任[J]. 黑龙江省政法管理干部学院学报, 2009, 0(2) |
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| 作者姓名： | 王学英 |
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| 作者单位： | 哈尔滨工程大学,人文社会科学学院,哈尔滨,150001 |
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| 摘 要： | 随着证券市场的发展,注册会计师对第三人的民事责任问题历经百年而方兴未艾。从注册会计师民事法律责任的缘起入手,通过对第三人的范围进行界定,结合我国的司法实践,提出采用侵权责任说,是对独立审计中注册会计师对第三人的民事责任性质所进行的合理界定。
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| 关 键 词： | 职业谨慎 第三人 侵权责任 |
A Discussion of the Civil Obligation of CPA to the Third Party |
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| WANG Xue-ying. A Discussion of the Civil Obligation of CPA to the Third Party[J]. Journal of Heilongjiang Administrative Cadre Institute of Politics and Law, 2009, 0(2) |
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| Authors: | WANG Xue-ying |
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| Affiliation: | WANG Xue-ying; |
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| Abstract: | With the development of the seucrity market,civil obligation of Certified Public Accountants(CPA'S) is just unfolding.This article intend to begin with the appearance of CPA'S civil obligation,by refining the scope of the Third Party,combined with the judicial practice of our country,point out that the Civil Legal Obligation of CPA to The Third Party in our country is known as Liability for tort. |
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| Keywords: | Professional cautious the Third Party Liability for tort |
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