当前我国注册会计师法律责任研究

社会主义市场经济体制的建立是我国注册会计师法律责任发展的深层原因。目前注册会计师法律责任产生的直接原因有注册会计师的原因、被审计单位的原因、司法部门的原因和社会环境方面的原因。对注册会计师法律责任的界定,应本着“谁的责任谁承担”的原则,分清审计责任与会计责任,区别过失与欺诈等方面的责任。注册会计师协会应加强注册会计师法律责任的研究,确立独立审计准则在司法实践中的主导地位;司法部门成立注册会计师法律责任的专门鉴定组织可以使注册会计师法律责任的确认更加合理;注册会计师要讲诚信、讲自律、讲学习。

Research on the Legal Liability of Current Chinese CPAs

The legal liability of Chinese CPAs develops progressively. The formation of socialist market economy is the deep reason for the development of legal liability of Chinese CPAs. The direct reasons of the legal liability of Chinese CPAs are due to auditors, the clients, statutary law and accounting environment. The defination of legal liability of CPAs should be based on the principle: "He who is in charge of it takes the responsibility. " and should distinguish audit responsibility from accounting responsibility, tort from fraud. CICPA should reinforce the research on the legal liability of CPAs, accelerate the leading position of Independent Auditing Standards in the statutary practice. The special identification organisation of legal liability in the statutary departments might make the recoganition of legal liability more reasonable. CPAs should be honest, self-disciplined, and study hard.