注冊会计师法律责任问题探讨与研究.docVIP

PAGE II PAGE II 注册会计师法律责任问题探讨与研究 摘 要 随着我国经济的迅速发展，上市公司的财务报表造假事件屡有发生，涉及到的注册会计师的法律诉讼也日趋增多，注册会计师的法律责任问题成为审计界的热点问题。 而注册会计师的法律责任问题,不但影响到了注册会计师职业的发展, 同时也影响到了社会经济秩序的建立。按照应该承担法律责任的不同，可分为行政责任和民事责任以及刑事责任这三种，其所产生的法律责任可再分为直接原因和间接原因。日渐加重的法律责任问题已经成为了审计职业界不可纷争的事实。怎么在竞争中获得生存，以及提高业务的质量来减免法律诉讼，是目前审计职业界所面前的一道难题，本文主要分析注册会计师的法律责任的成因，并且提出了从注册会计师、事务所、审计职业界这三方面规避法律责任的应对措施，规避注册会计师法律的责任，优化注册会计师的执业环境，强必要的自我保护的意识，促进注册会计师职业的健康发展。 关键词： 注册会计师；法律责任；成因；对应措施；规避； The analysis and discussions relating to the responsibility issue of CPA Abstract With the rapid development of our countrys economy, the financial statements of listed companies fraud occurred frequently, involves the increase in the number of lawsuits is certified public accountants, certified public accountants legal liability issues became a hot issue of the audit. The CPA legal liability issues, not only affected the development of the CPA profession, at the same time also affected the establishment of the social economic order. According to different, should bear legal responsibility can be divided into administrative liability and civil liability and criminal liability of the three, produced by the legal responsibility can be divided into direct and indirect reasons. The rising legal liability issues has become the auditing profession do not dispute the fact that. How to survive in the competition, and improve the quality of the business to reduce lawsuits, is a difficult problem in front of the auditing profession, this article mainly analyzes the legal liability of certified public accountants, and puts forward the certified public accountants, firm, audit profession these three aspects to evade legal liability measures, to evade the responsibility of the certified public accountant law, optimize the environment of the practice of certified public accountants, strong necessary ego to protect consciousness, promote the healthy development of the folk audit. Key words: Certified public accountant ； Legal responsibility； Causes