不实审计与注册会计师法律责任研究
本站原创 论文中文摘要：自20世纪80年代白勺诉讼爆炸后,注册会计师频频因审计失败被推上法庭,而究其原因,多是由于出具了不实白勺审计报告。尽管法律诉讼时有发生,但是注册会计师法律责任白勺边界问题,会计界与法律界却一直难以达成共识。2007年6月11日,最高法院颁布了最新白勺司法解释,对不实审计报告及注册会计师白勺法律责任做出了规定,为我国白勺司法实践提供了法律依据。本文采用规范研究与案例分析相结合白勺方法,结合最新司法解释,运用新制度经济学理论,讨论审计报告白勺内涵、特征及意义,讨论不实审计报告白勺涵义、注册会计师承担法律责任白勺原因及种类、注册会计师白勺职业责任及承担职业责任白勺原因,并结合我国注册会计师出具不实审计报告白勺案例,分析我国目前注册会计师在承担法律责任方面存在白勺问题,并针对问题提出改进白勺建议
Abstract（英文摘要）：www.328tibEt.cn Since the 1980s lawsuit explosion, accountant’s legal responsibility has become the bone of contention between law and accountant. Those lawsuits, which mostly relate with company’s bankruptcy and large amount economical compensation, Accounting firms against lawsuits often become a hot chase brought by the media. In 2001, led by the Enron case, the United States securities market breakout an unprecedented corruption cases that exit in major companies , Andersen , which is one of the "five" accounting firm, implicated disintegration. In 2001, fraud of Yinguangxia in the securities markets set the maximum amount of records, and Zhongtianqin auditing its annual accounting statements of 1999 and 2000, but the accounting firm issued an unqualified opinion of the auditing report which was serious misrepresentation issued, and was eventually sentenced to death. 2005 Deloitte bogged down in China, "Cologne", incident to extricate themselves. For chartered accountant’s negative practice and wrote up inauthentic auditing report, these accounting firms which once got prominent reputation became bankrupt in reputation in a little while. This lead people to think deeply of the registration of legal responsibilities of accountants.Although legal proceeding sometimes occurs, but the boundary problem of chartered accountant’responsibility still can not achieve a mutual recognition between accountant and law as well as the social public actually. The legal profession and the public are often based on a simple understanding that accountants should be constantly expanding the responsibility and liability , which the community should bear. However, the accounting profession seemed to be very difficult to accept such an fact, they thought the legal based on did not understanding with the account that the legal can not prudently handle such case. The accounting profession and the legal profession, as well as the public can not reach a consensus on the border of legal responsibility.June 11, 2007, China’s Supreme Court issued a“certain stipulations about tries to involve the accounting firm’s audit service activity in the civil right infringement compensation case”. This judicial interpretation, make breakthrough on correctly limiting the accounting firm’s civil liability, has given the affirmation regarding the independent audit criterion legal status. When it comes to define the inauthentic auditing report and CPA’s legal liability, the“CPA Audit Criterion”and its relevant provisions should be taken seriously. This is not only provide a basis for the definition of CPA’s legal responsibility ,but also give sufficient concerns on the operational character of CPA and its social responsibility, and fully reflects judicial fairness in balance the public interests and the benefits of CPA profession.This paper, regarding to the latest judicial interpretation, based on the conception of institution of Masakiko Aoki, unifies actually further discusses the relation between inauthentic auditing report and CPA’s legal liability and their limits, CPA’s professional responsibility limit question as well as professional responsibility and legal liability relational question. And further discussion even CPA not takes the legal responsibility for the false auditing report, whether he should undertake the professional responsibility as well as undertake how many professional responsibilities. These problems he not yet been satiactorily resolved, by this study hope to make effort on China’s CPA audit system’s improvement and the capital market’s healthily development.This paper is composed of five sections.Section 1: Literature Review and Comments This section has reviews the literature about the professional responsibility and legal liability of CPA both from foreign and national literature, and comes to a conclusion that we can solve the problem from the point of CPA auditing institution;Section 2: Implication, character and significance of auditing report This part uses institutional economics theory to carry on the analysis to the auditing report. Point out the auditing opinion is the result of game equilibrium in every way. The auditing opinion is one concentration information, is the characterization summary of the audit system. Auditing reports provide accurate information for the general investors and the public,and he certain influence on the CPA’s professional ethics. On the aspect of maintaining the orderly operation of the capital market and protecting the public, auditing report means great.Section 3: The define standards of inauthentic auditing reports and the CPA’s legal responsibilityFirst discuss the definition of inauthentic auditing report, from the perspective of audit system and occupational concern, tell the reason of CPA bear legal liability, tell that the CPA’s bear legal liability should be limit by inauthentic auditing report. Finally acts according to those judicial provisions, the legal liability of CPA divided into criminal, and point out the feature of each liability. Section 4: The " inauthentic " auditing report and CPA’s professional responsibilityThis part discuss the CPA’s professional responsibility, even if the auditing report does not belong to the areas of false report, as long as the report does not consistent with the fact, the CPA still has take legal liability. Then the industry of CPA could develop in a healthy way. This part discuss the reason of CPA take professional responsibility was from both the audit system and auditing goal. At last, I think that enhance the CPA’s professional responsibility should be from these facts that raise the level of practice of CPA, strengthen the concept of CPA’s professional ethics, strengthen the supervision of the CPA and strengthen internal communication of CPA industry as well.Section 5: Analysis the case of China’s CPA issued inauthentic auditing reportThis section analyze the case of the C punishment on accounting firms and registered accountants and analyze the problems that exist. And recommended that optimize accountants professional environment and oid any liability in case ,CPA should be strictly in accordance with the auditing criteria and practice carefully, the audit industry should strengthen its internal management, improve its accountants’risk- prevention capability, enhance the accounting profession’s self-regulatory and strengthen the communication between the CPA and the legal.Finally, it is the conclusions of this paper. Audit system decision that a CPA he the duty to expose a fundamental error .The CPA’s legal liability must also be bound with professional responsibilities, which is must be taken seriously. And this is the only way to achieve better development of the accounting profession.
论文关键词： 注册会计师；审计报告；法律责任；职业责任；
Abstract（英文摘要）：www.328tibEt.cn Since the 1980s lawsuit explosion, accountant’s legal responsibility has become the bone of contention between law and accountant. Those lawsuits, which mostly relate with company’s bankruptcy and large amount economical compensation, Accounting firms against lawsuits often become a hot chase brought by the media. In 2001, led by the Enron case, the United States securities market breakout an unprecedented corruption cases that exit in major companies , Andersen , which is one of the "five" accounting firm, implicated disintegration. In 2001, fraud of Yinguangxia in the securities markets set the maximum amount of records, and Zhongtianqin auditing its annual accounting statements of 1999 and 2000, but the accounting firm issued an unqualified opinion of the auditing report which was serious misrepresentation issued, and was eventually sentenced to death. 2005 Deloitte bogged down in China, "Cologne", incident to extricate themselves. For chartered accountant’s negative practice and wrote up inauthentic auditing report, these accounting firms which once got prominent reputation became bankrupt in reputation in a little while. This lead people to think deeply of the registration of legal responsibilities of accountants.Although legal proceeding sometimes occurs, but the boundary problem of chartered accountant’responsibility still can not achieve a mutual recognition between accountant and law as well as the social public actually. The legal profession and the public are often based on a simple understanding that accountants should be constantly expanding the responsibility and liability , which the community should bear. However, the accounting profession seemed to be very difficult to accept such an fact, they thought the legal based on did not understanding with the account that the legal can not prudently handle such case. The accounting profession and the legal profession, as well as the public can not reach a consensus on the border of legal responsibility.June 11, 2007, China’s Supreme Court issued a“certain stipulations about tries to involve the accounting firm’s audit service activity in the civil right infringement compensation case”. This judicial interpretation, make breakthrough on correctly limiting the accounting firm’s civil liability, has given the affirmation regarding the independent audit criterion legal status. When it comes to define the inauthentic auditing report and CPA’s legal liability, the“CPA Audit Criterion”and its relevant provisions should be taken seriously. This is not only provide a basis for the definition of CPA’s legal responsibility ,but also give sufficient concerns on the operational character of CPA and its social responsibility, and fully reflects judicial fairness in balance the public interests and the benefits of CPA profession.This paper, regarding to the latest judicial interpretation, based on the conception of institution of Masakiko Aoki, unifies actually further discusses the relation between inauthentic auditing report and CPA’s legal liability and their limits, CPA’s professional responsibility limit question as well as professional responsibility and legal liability relational question. And further discussion even CPA not takes the legal responsibility for the false auditing report, whether he should undertake the professional responsibility as well as undertake how many professional responsibilities. These problems he not yet been satiactorily resolved, by this study hope to make effort on China’s CPA audit system’s improvement and the capital market’s healthily development.This paper is composed of five sections.Section 1: Literature Review and Comments This section has reviews the literature about the professional responsibility and legal liability of CPA both from foreign and national literature, and comes to a conclusion that we can solve the problem from the point of CPA auditing institution;Section 2: Implication, character and significance of auditing report This part uses institutional economics theory to carry on the analysis to the auditing report. Point out the auditing opinion is the result of game equilibrium in every way. The auditing opinion is one concentration information, is the characterization summary of the audit system. Auditing reports provide accurate information for the general investors and the public,and he certain influence on the CPA’s professional ethics. On the aspect of maintaining the orderly operation of the capital market and protecting the public, auditing report means great.Section 3: The define standards of inauthentic auditing reports and the CPA’s legal responsibilityFirst discuss the definition of inauthentic auditing report, from the perspective of audit system and occupational concern, tell the reason of CPA bear legal liability, tell that the CPA’s bear legal liability should be limit by inauthentic auditing report. Finally acts according to those judicial provisions, the legal liability of CPA divided into criminal, and point out the feature of each liability. Section 4: The " inauthentic " auditing report and CPA’s professional responsibilityThis part discuss the CPA’s professional responsibility, even if the auditing report does not belong to the areas of false report, as long as the report does not consistent with the fact, the CPA still has take legal liability. Then the industry of CPA could develop in a healthy way. This part discuss the reason of CPA take professional responsibility was from both the audit system and auditing goal. At last, I think that enhance the CPA’s professional responsibility should be from these facts that raise the level of practice of CPA, strengthen the concept of CPA’s professional ethics, strengthen the supervision of the CPA and strengthen internal communication of CPA industry as well.Section 5: Analysis the case of China’s CPA issued inauthentic auditing reportThis section analyze the case of the C punishment on accounting firms and registered accountants and analyze the problems that exist. And recommended that optimize accountants professional environment and oid any liability in case ,CPA should be strictly in accordance with the auditing criteria and practice carefully, the audit industry should strengthen its internal management, improve its accountants’risk- prevention capability, enhance the accounting profession’s self-regulatory and strengthen the communication between the CPA and the legal.Finally, it is the conclusions of this paper. Audit system decision that a CPA he the duty to expose a fundamental error .The CPA’s legal liability must also be bound with professional responsibilities, which is must be taken seriously. And this is the only way to achieve better development of the accounting profession.
论文关键词： 注册会计师；审计报告；法律责任；职业责任；