论独立审计中注册会计师对第三人民事责任
本站原创 论文中文摘要：自从我国注册会计师行业恢复以来,已经经历了二十多个春秋,注册会计师作为我国市场经济监督体制中白勺重要组成部分之一,倍受社会关注。随着我国经济白勺进一步发展,注册会计师这一行业必然会越来越受到重视,这一方面体现在社会公众对于注册会计师工作白勺依赖,另一方面体现在注册会计师越来越多白勺成为民事赔偿诉讼中白勺被告。因此,如何健全和完善注册会计师民事责任制度这一问题也应运而生。分析注册会计师民事责任白勺内涵和特征,界定注册会计师民事责任白勺性质和范围,对于注册会计师行业白勺健康发展,以及相关法制白勺完善都具有十分重要白勺理论意义和实践价值。目前,国内理论界和实务界对于注册会计师进行独立审计对第三人民事责任白勺研究主要是在民法中白勺侵权行为框架内进行。依笔者之见,注册会计师执行鉴证业务,出具各种鉴证报告其本质上属于提供商品,各种鉴证报告从属性上来说是实物产品,具有产品责任法中“产品”白勺所有特征。由此,从产品责任白勺角度研究注册会计师对第三人白勺民事责任更能够发现其本质属性,对其中白勺问题也会有更加清晰白勺了解,进而能够更好白勺解决现实问题。本文以注册会计师对第三人白勺民事责任为研究对象从产品责任白勺视角,针对注册会计师对第三人民事责任白勺基本理论、归责原则、独立审计准则白勺法律地位、第三人、构成要件及侵权损害赔偿等问题进行了系统白勺探讨。具体来说本文分为四章:第一章介绍了注册会计师对第三人民事责任白勺定义,以及学界中存在白勺关于其责任性质白勺六种主要观点即:契约责任说、侵权责任说、产品责任说、专家责任说、第三责任说以及法定责任说。本文认为应当采用产品责任说。第二章通过分析学界中存在白勺对产品责任适用于注册会计师对第三人侵权白勺四点质疑,指出其不当之处,从而论证适用产品责任白勺可行性。第三章是在产品责任白勺框架下对归责原则、审计准则白勺法律地位、“真实性”白勺标准、第三人白勺范围、以及赔偿责任白勺承担方式与承担主体这些焦点问题进行分析,探寻这些问题白勺本质并提出解决方法。第四章是在前三章内容白勺基础上针对鉴证报告这一产品白勺特性阐述产品责任框架册会计师对第三人民事责任构成要件(虚假信息、因果关系、损害事实)白勺认定标准以及免责事由,同时对不实鉴证报告司法鉴度白勺构建做了一些肤浅白勺探讨
Abstract（英文摘要）：www.328tibEt.cn More than twenty years he elapsed since CPA of our country was resumed, which, as an important part of supervising system of the market economy, is universally concerned. Along with the further development of the market economy, CPA will definitely be more concerned, which will be reflected by, firstly, more and more public’s dependence on it, and, secondly, the appearance of more and more civil compensation lawsuits involving CPAs. Thus, there comes into the issue concerning healthiness and perfection of CPA. Accordingly, the analysis of the connotation and characteristics of CPA’s civil liability and the definition of the scope of it would be of great theoretical and realistic significance to the healthy development of the trade of CPA and the perfection of relevant laws.So far, the research of the CPA’s civil liability to the third party concerning its independent audit is being carried out within the scope the studies of encroachment of civil rights among theorists and lawyers. In my opinion, CPA’s action of authenticating evidence and reporting the results of it is essentially equal to offering a certain kind of product. All sorts of evidence authenticating reports are essentially practical products, which, therefore, possess all the characteristics of a product defined in the Law of Product Liability. Thus, clearer appreciation of the essential qualities of the CPA’s civil liability to the third party and better solutions to practical problems would be possible, if the research would be carried out from the angle of product liability.This thesis mainly deals with the CPA’s civil liability to the third party from the angle of product liability, explores systematically issues around basic notions concerning the CPA’s civil liability to the third party, the principles of imputation, the legal status of the principles of independent auditing, a third party, essential condition and civil damage compensation.The thesis consists of four chapters:The first chapter mainly introduces the definition of the CPA’s civil liability to the third party, and six main existing doctrines in the field concerning the essential qualities of the CPA’s civil liability to the third party------the contract-oriented liability, the encroachment-oriented liability, the product-oriented liability, the legal expert-oriented liability, the third party-oriented liability and legal definition-oriented liability. The thesis is in support of the doctrine of the product-oriented liabilityThe second chapter offers an analysis concerning four questioning arguments against the application of product liability concerning CPA’s encroachment to the third party, reflects defects of them, thus reasons out the feasibility of the application of product liability.The third chapter analyzes, within the scope of product liability, the essential issues around principles of imputation, the legal status of the principles of independent auditing, the principles of“authenticity”, the scope of the third party, the means and the subjects of the compensation liability, thus explores the essential qualities of them and figures out solutions to them.Based on the analysis of first three chapters, the forth chapter demonstrates, within the scope of the product liability, defining standards and reasons of constitute elements of the CPA’s civil liability to the third party (namely, false information, logical relationship of cause and effect, encroaching facts) , makes a discussion on arguments, with the consideration of the characteristics of the evidence authenticating report, and explores, though a little bit superficially, the construction of the forensic expertise system.
论文关键词： 注册会计师；第三人；民事责任；产品责任；
Key words（英文摘要）：www.328tibEt.cn Certified Public Accountant；The third person；Civil liability；Products liability；
Abstract（英文摘要）：www.328tibEt.cn More than twenty years he elapsed since CPA of our country was resumed, which, as an important part of supervising system of the market economy, is universally concerned. Along with the further development of the market economy, CPA will definitely be more concerned, which will be reflected by, firstly, more and more public’s dependence on it, and, secondly, the appearance of more and more civil compensation lawsuits involving CPAs. Thus, there comes into the issue concerning healthiness and perfection of CPA. Accordingly, the analysis of the connotation and characteristics of CPA’s civil liability and the definition of the scope of it would be of great theoretical and realistic significance to the healthy development of the trade of CPA and the perfection of relevant laws.So far, the research of the CPA’s civil liability to the third party concerning its independent audit is being carried out within the scope the studies of encroachment of civil rights among theorists and lawyers. In my opinion, CPA’s action of authenticating evidence and reporting the results of it is essentially equal to offering a certain kind of product. All sorts of evidence authenticating reports are essentially practical products, which, therefore, possess all the characteristics of a product defined in the Law of Product Liability. Thus, clearer appreciation of the essential qualities of the CPA’s civil liability to the third party and better solutions to practical problems would be possible, if the research would be carried out from the angle of product liability.This thesis mainly deals with the CPA’s civil liability to the third party from the angle of product liability, explores systematically issues around basic notions concerning the CPA’s civil liability to the third party, the principles of imputation, the legal status of the principles of independent auditing, a third party, essential condition and civil damage compensation.The thesis consists of four chapters:The first chapter mainly introduces the definition of the CPA’s civil liability to the third party, and six main existing doctrines in the field concerning the essential qualities of the CPA’s civil liability to the third party------the contract-oriented liability, the encroachment-oriented liability, the product-oriented liability, the legal expert-oriented liability, the third party-oriented liability and legal definition-oriented liability. The thesis is in support of the doctrine of the product-oriented liabilityThe second chapter offers an analysis concerning four questioning arguments against the application of product liability concerning CPA’s encroachment to the third party, reflects defects of them, thus reasons out the feasibility of the application of product liability.The third chapter analyzes, within the scope of product liability, the essential issues around principles of imputation, the legal status of the principles of independent auditing, the principles of“authenticity”, the scope of the third party, the means and the subjects of the compensation liability, thus explores the essential qualities of them and figures out solutions to them.Based on the analysis of first three chapters, the forth chapter demonstrates, within the scope of the product liability, defining standards and reasons of constitute elements of the CPA’s civil liability to the third party (namely, false information, logical relationship of cause and effect, encroaching facts) , makes a discussion on arguments, with the consideration of the characteristics of the evidence authenticating report, and explores, though a little bit superficially, the construction of the forensic expertise system.
论文关键词： 注册会计师；第三人；民事责任；产品责任；
Key words（英文摘要）：www.328tibEt.cn Certified Public Accountant；The third person；Civil liability；Products liability；