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一、历史和现实给我们的启示 从1720年大英帝国发生震惊世界的“南海泡沫事件”——民间审计萌芽时起,便不断发生将注册会计师推向被告席的事件.如果说早期事件的民事责任对注册会计师及其职业还未构成威胁的话,那么后期事件的刑事责任便常常导致注册会计师破产.在美国家喻户晓的四大刑事诉讼案即“大陆拍卖公司”、“四季公司”、“全国学生职业介绍所”和“权益基金公司”案中,就有8人被判入狱.当国外会计师职业界正面临“诉讼爆炸”,甚至破产倒闭的严重威胁时,我国社会审计这株幼苗也在改革开放和市场经济中经受着风和雨的洗礼.1991年福建发生了我国第一起对注册会计师的诉讼案,1992年深圳特区会计师事务所因“原野公司事件”被追究有关人员的法律责任,1993年“北京长城公司事件”引起对北京中诚会计师事务所及其审计人员的法律诉讼等就是例证.
First, the history and reality of our enlightenment from the Great Britain empire in 1720 shocked the world “South China Sea bubble incident” - private auditing sprouting, it will continue to escalate CPA to the dock event .If the early events of the civil The responsibility for the CPA and its occupation has not yet constituted a threat, then the criminal liability of late events often lead to the failure of certified public accountants in the well-known American criminal lawsuit that the four “Mainland Auction Company”, “Four Seasons”, “national students Employment agency ”and“ equity fund company ”case, 8 people were sentenced to jail.When the foreign accountants profession is facing a“ litigation explosion, ”or even a serious threat of bankruptcy, the social audit of this strain of seedlings are also Reform and opening up and the market economy was subjected to the baptism of wind and rain .First happened in 1991, Fujian’s case of certified public accountants, litigation in Shenzhen Special Zone accountants firm in 1992 because of the “Wilderness Incident” was held responsible for the legal responsibilities, The “Beijing Great Wall Company Incident” in 1993 caused a lawsuit against Beijing Zhongcheng Certified Public Accountants and its auditors Litigation case in point.