注册会计师法律责任研究【外文翻译】 (2).doc

外文翻译 原文 Legal Responsibility of CPA Study Posted:2010-9-23 16:46:00 Geoffrey T. Chalmers http:// [Abstract] Liability on certified public accountants, the audit has always been the focus of the study countries, it is not only related to the vital interests of each of the auditors and the CPA profession's survival and development, will also affect the Social and Economic order. This article from the CPA the content and type of legal responsibility and the causes were analyzed, and the legal liability system of CPA problems, and then suggested a solution of CPA liability issues [Keywords:] CPA Improvement of legal liability United States, Enron, China "Guangxia", "Zhengbaiwen" incident shocked the whole series of the CPA profession and the world after the incident, so that people on the authenticity and validity of accounting had a more profound concern, giving rise to the quality of the public on the Auditing fair of reasonable doubt, the CPA has become a much legal liability issues of concern to the whole society.To develop the legal responsibility of practicing certified public accountant certified public accountant in order to play in the socio-economic activities in the forensic role Certified Public Accountants Code of Professional Conduct serious First, the legal responsibility of Certified Public Accountants and the relevant provisions of the meaning CPA's legal liability is the Certified Public Accountant in the course of business contractors failed to fulfill terms of the contract, or failure to maintain due professional care, or is deliberately not make full disclosure, issue false reports, leading to loss of users of audit reports , in accordance with relevant laws and regulations, or CPA accounting firm's responsibility. According to 《Certified Public Accountants Law》 provides an absolute guarantee is required by certified public accountants audit the content of the report reflects the actual situation of the audited units consistent ,