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随着近几年我国经济的快速发展,尤其是证券市场的繁荣,对注册会计师的审计职责带来了新的挑战。被誉为“经济警察”的注册会计师的业务范围越来越广,相对应的该承担的法律责任也越来越重。目前我国注册会计师的法律责任并不明确,在实行中出现了很多矛盾。对此深入研究造成注册会计师法律责任的原因,并以此探讨解决矛盾的建议具有重要意义。明确注册会计师的法律责任有利于优化注册会计师的审计流程,减少经济纠纷,促进注册会计师行业的有序健康发展。
With the rapid economic development in our country in recent years, especially the prosperity of securities market, it brings new challenges to the auditing responsibilities of certified public accountants. Acclaimed as “Economic Police ” CPA’s business scope is more and more wide, the corresponding legal liability for the commitment is also getting heavier and heavier. At present, China’s certified public accountant’s legal responsibility is not clear, in the implementation of a lot of contradictions. Therefore, it is of great significance to deeply study the reasons that lead to the legal responsibility of certified public accountants and to explore the proposals for resolving the contradictions. Clarifying the legal responsibility of certified public accountants will help to optimize the CPA audit process, reduce economic disputes and promote the orderly and healthy development of certified public accountants.