论文部分内容阅读
关于注会计师法律责任问题,法律界和会计界需要交流、沟通的方面的确很多,但笔者认为其中最主要的,也是最迫切的问题是注册会计师法律责任界定标准问题。在司法实践中,许多地方的法官在判定注册会计师执业是否存在违规行为时,并不考虑独立审计准则(以下简称“审计准则”)的影响。在法律界看来,独立审计准则的制定不能使注册会计师规避法律责任;在会计界看来,注册会计师如果严格遵循独立审计准则,结果还是可能要承担法律责任。那么,独立审计准则的权威性何在?笔者想谈一谈个人的看法,以期对此问题的解决有所裨益。
Concerning the legal accountant’s problem of accountant’s accountability, there are indeed many aspects that the legal and accounting circles need to communicate and communicate with each other. However, the author believes that the most important and most pressing issue among them is the standard definition of legal liability of certified public accountants. In judicial practice, judges in many places do not consider the impact of independent auditing standards (hereinafter referred to as “auditing standards”) in determining whether there is a violation of certified public accountants practice. In the opinion of the legal community, the establishment of independent auditing standards can not make CPA avoid legal liability; in the accounting profession, CPA if strictly abide by the independent auditing standards, the result may still have to bear legal responsibility. So, what is the authority of independent auditing standards? I would like to talk about personal views, with a view to solve this problem is helpful.