| 论注册会计师的法律责任 |
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| 引用本文： | 徐敏辉. 论注册会计师的法律责任[J]. 福建公安高等专科学校学报, 2004, 18(3): 83-85 |
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| 作者姓名： | 徐敏辉 |
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| 作者单位： | 上海海运学院 上海200100 |
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| 摘 要： | 注册会计师法律责任问题的成因有 :欠缺完善的法律环境 ;市场运行机制不合理 ;社会公众对审计的期望过高 ;会计师事务所方面的原因 ;注册会计师自身的原因。注册会计师避免法律诉讼的对策是 :优化注册会计师的执业环境 ;树立良好的职业道德 ;保持审计的独立性 ;完善会计师事务所质量控制制度 ;采取风险基础审计方法 ;建立同业复核制度 ;办理职业责任保险或提取风险基金 ;聘请熟悉注册会计师法律责任的律师担任法律顾问。
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| 关 键 词： | 注册会计师 法律责任 原因 对策 |
| 文章编号： | 1008-6048(2004)03-0083-03 |
| 修稿时间： | 2004-02-19 |
On Legal Responsibilities of Certified Public Accountants |
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| XU Ming-hui. On Legal Responsibilities of Certified Public Accountants[J]. The Study of Social Public Security, 2004, 18(3): 83-85 |
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| Authors: | XU Ming-hui |
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| Abstract: | The causes of Certified Public Accountants’legal responsibilities are as below: the lack of a perfect legal environment; unreasonable market operation system; over-high public expectation for audit;some defects of CPA offices and CPA’s individual causes. While the countermeasures for them to avoid legal suitcases are: to improve CPA’s working conditions; to perfect a quality-controlling system for CPA offices; to adopt basic-risk audit approach; to set up a check system among the same business circles; to make vocational responsibility insurance or pick up the risk fund; to retain thoselawyers who are fairly familiar with the laws of CPA’slegal responsibilities as their legal counsels. |
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| Keywords: | CPA(Certified Public Accountant) legal responsibility cause countermeasure |
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