注册会计师法律责任研究(论文).docVIP

论文分类号： XXXXX 学校代码：XXXX 毕业设计说明书(论文) 题目： 注册会计师法律责任的研究 学生姓名： XXXX 学 号： XXXX 系 部： XXXX 专业班级： XXXX 指导教师： XXXX 二〇一五年六月 The legal responsibility of Certified Public Accountant Abstract The reform of economic system in China, the basic starting point is to cultivate and develop a unified, open, equal competition, and improve the rules and regulations, orderly, complete function and operation flexibility of the socialist market economic system. This means that there is essentially the difference between socialist market economy and the traditional planned economy. Accounting work involves all aspects of social and economic life, the more economic and social development, the more important accounting work. CPA (Certified Public Accountants) is known as the economic police, play a more and more important role in the modern economic society, in order to protect the registered accountant audit report users the legitimate rights and interests of and strengthen the sense of responsibility of certified public accountants, relevant laws of our country provides CPA to bear legal responsibility. Explicitly register the influencing factors of CPA's legal liability and causes, of Certified Public Accountants in practice in the process to avoid legal action has a very important significance, at the same time, improve the legal liability of accounting knowledge, clear accounting legal liability assume, for improving the quality of accounting information has great benefit. This paper explains registered the meaning of CPA's legal liability of revealing the CPA's legal liability nature, belong to the basic principle of the responsibility principle, then to CPA and accounting firm may bear administrative responsibility, civil liability, criminal liability are discussed, which introduce the civil liability of certified public accountants and accounting firms in the c