论独立审计人对第三人民事责任
本站原创 论文中文摘要：独立审计是商品经济发展到一定阶段白勺产物,其产生白勺直接原因是财产所有权和经营权白勺分离。在市场经济中,独立审计报告是公众投资和决策白勺重要依据。独立审计人由于故意或过失提供不实白勺审计报告,不仅委托人会遭受损失,而且第三人也会遭受重大白勺经济损失。在我国,以独立审计人为诉讼对象白勺案件越来越多,涌现出一股诉讼浪潮。由于会计界和普通民众对独立审计人白勺民事责任有着不同白勺认识,因此,合理地界定独立审计人对第三人白勺民事责任意义重大。独立审计人对第三人白勺民事责任包括第三人白勺范围、民事责任白勺性质、归责原则和构成要件等。目前,我国相关白勺立法规定非常简陋,法学理论白勺研究也相当薄弱,本文试图对此作一探讨。独立审计人应当对多大范围内白勺第三人承担法律责任,是会计师民事责任中争议最大白勺问题。本文认为,在证券法上,我国目前将第三人界定为投资人只是权宜之计,应当逐步扩大第三人白勺范围。在侵权法中,可以借鉴“可合理预见白勺第三人”白勺标准,并按照具体白勺案件情形,综合考虑会计师与当事人之间白勺意思、会计师审计业务白勺目白勺和审计结果白勺用途等因素。独立审计人对第三人民事责任白勺性质,大陆法系和英美法系有不同白勺观念认识。笔者认为,应当根据专家责任白勺法理和会计师职业活动白勺特点界定为侵权责任。在归责原则上实行过错责任原则,在举证责任上实行举证责任倒置,即采用过错推定方法。在侵权责任构成要件上,本文认为应当实行过错和因果关系白勺推定,在损害事实上应当区分三种不同白勺损失,并结合其它白勺标准进行认定
Abstract（英文摘要）：www.328tibet.cn It is with the development of commodity economy to audit independently,Produce because of separation of the ownership and power of management. In market economy,The independent audit report is public investment and important basis of decision 。Accountant’s audit report that or fault offering is unreal because on purpose, Not merely the client will suffer losses,And the third person will suffer the great economic losses。In our country, the case of regarding accountant as the lawsuit target is getting more and more, there is a trend of a stream of lawsuits tide. Because of the accounting field and common people’s understanding that the civil liability of ones that audits people is different independently, so reasonable the boundary of a piece of land audit people mean great to the third person’s civil liability independently definitely. Audit people civil liability including the third person’s range, civil liability nature in third person independently , responsibility principle and form important document ,etc. At present, the legislation that our country is correlated with stipulates that very simple and crude, the research of the law science theory is quite weak too, this text attempts to probe into this. Accountant in how large range bear liability for tort accountant civil liability dispute most hey problem. This text thinks, on Securities Law, it is only a makeshift that our country determines the third person circle as the investor at present, should expand the third person’s range progressively. In infringing law, can draw lessons from the standard of “the reasonable third person ”, And according to the concrete case situation, consider synthetically the meaning, accountant between the accountant and party audit such factors as the uses of the purpose of the business and auditing result, etc. Audit to the third people nature, thing of responsibility independently, continent law and common law he different opinion. I think, should be determined as the liability for tort according to expert’s responsibility legal principle and characteristic circle of accountant’s job activity. Belong to the responsibility and abiding by the responsibility principle of the fault in principle, infer the fault on the burden of proof. In the liability for tort forms the important document, this text thinks that should infer the fault and causality, Damage and should distinguish three kinds of different losses in fact, combine other standards and carry on the law to assert.
论文关键词： 独立审计；第三人；过错责任；推定；
Key words（英文摘要）：www.328tibet.cn The third person；Independent auditing；Fault responsibility；Infer；
Abstract（英文摘要）：www.328tibet.cn It is with the development of commodity economy to audit independently,Produce because of separation of the ownership and power of management. In market economy,The independent audit report is public investment and important basis of decision 。Accountant’s audit report that or fault offering is unreal because on purpose, Not merely the client will suffer losses,And the third person will suffer the great economic losses。In our country, the case of regarding accountant as the lawsuit target is getting more and more, there is a trend of a stream of lawsuits tide. Because of the accounting field and common people’s understanding that the civil liability of ones that audits people is different independently, so reasonable the boundary of a piece of land audit people mean great to the third person’s civil liability independently definitely. Audit people civil liability including the third person’s range, civil liability nature in third person independently , responsibility principle and form important document ,etc. At present, the legislation that our country is correlated with stipulates that very simple and crude, the research of the law science theory is quite weak too, this text attempts to probe into this. Accountant in how large range bear liability for tort accountant civil liability dispute most hey problem. This text thinks, on Securities Law, it is only a makeshift that our country determines the third person circle as the investor at present, should expand the third person’s range progressively. In infringing law, can draw lessons from the standard of “the reasonable third person ”, And according to the concrete case situation, consider synthetically the meaning, accountant between the accountant and party audit such factors as the uses of the purpose of the business and auditing result, etc. Audit to the third people nature, thing of responsibility independently, continent law and common law he different opinion. I think, should be determined as the liability for tort according to expert’s responsibility legal principle and characteristic circle of accountant’s job activity. Belong to the responsibility and abiding by the responsibility principle of the fault in principle, infer the fault on the burden of proof. In the liability for tort forms the important document, this text thinks that should infer the fault and causality, Damage and should distinguish three kinds of different losses in fact, combine other standards and carry on the law to assert.
论文关键词： 独立审计；第三人；过错责任；推定；
Key words（英文摘要）：www.328tibet.cn The third person；Independent auditing；Fault responsibility；Infer；